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V2405-24 25 November 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Outdoor activities may be VAT exempt if classified as social assistance and the entity meets social character requirements

A non-profit association has enquired whether its outdoor activities, designed to support health treatments and the elderly, are exempt from VAT. The DGT has determined that the exemption for healthcare services does not apply; however, they could be exempt under social assistance if the entity meets the requirements of a social character entity and its purpose is the integration of vulnerable individuals.

The question raised

Cuestión planteada Si a las actividades realizadas les es de aplicación las exenciones reconocidas en el artículo 20.Uno números 3º y 8º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.

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