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V2294-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia docente

Reduced VAT rate of 10% applied to teaching assistance for a blind professor

A professional provides teaching assistance to a blind secondary school teacher by reading written tests aloud. The DGT has ruled that this service is subject to VAT at the reduced rate of 10%.

The question raised

Question raised: Type of Value Added Tax applicable to the operation.

The DGT's ruling

Teaching assistance services for a blind professor are not exempt from VAT because the exemption for special education requires that they be provided by entities of Public Law or private establishments of a social nature, which is not met by natural persons. As they are not exempt, the reduced tax rate of 10% established in Law 37/1992 applies.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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