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V2441-19 13 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

School transport supervision services subject to 10% VAT

A school transport company has requested clarification on whether supervision services provided by a monitor during the journey are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that these services do not qualify for the educational exemption and must instead apply the reduced rate.

The question raised

Value Added Tax treatment of services provided by the monitor and whether they are exempt pursuant to Article 20.One.9º of Law 37/1992.

The DGT's ruling

Childcare services in school transport, excursions, or camps are not included in the exemption for services provided in educational centers. However, as they are child protection services, if provided by natural persons or commercial entities, they are taxed at the reduced rate of 10%.

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