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A teacher conducting environmental education excursions for primary and secondary school students has enquired whether her services are exempt from VAT. The DGT has determined that, as she is neither a public law entity nor a social establishment, her services are subject to the tax.
Cuestión planteada Si dichas prestaciones de servicios se encontrarían exentas del Impuesto sobre el Valor Añadido.
La consultante tiene la condición de empresario o profesional, por lo que sus servicios están sujetos al IVA. No se aplica la exención por asistencia social porque no es un establecimiento privado de carácter social. Tampoco aplica la exención por enseñanza si no es una entidad autorizada. Podría aplicar la exención de clases particulares si las materias están en los planes de estudios y no requiere alta en la tarifa de actividades empresariales. De no cumplirse la exención de clases particulares, tributarán al 21% si los destinatarios son mayores de 25 años.
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