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A City Council inquires whether the organization of summer camps by a foundation is exempt from VAT. The DGT indicates that, if the services are considered social assistance, they shall be exempt provided that the entity is a Public Law entity or a private establishment of a social nature.
Question posed: VAT taxation of the described operation and, in particular, whether the exemption under Article 20.One.8. of the Tax Law is applicable.
Camp services may be exempt under Article 20.One.8. of the VAT Law if they are classified as social assistance. For the foundation to apply the exemption, it must meet the requirements of a social entity (non-profit, gratuitous positions, and no special primary beneficiaries). If it does not meet said requirements, the provision shall be taxed at the reduced rate of 10% pursuant to Article 91.One.2.7.
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