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A company has requested a ruling on whether its music teaching activities are VAT exempt and if its concerts qualify for the reduced rate. The DGT has ruled that teaching is exempt provided the subjects are part of official curricula, and that concerts are subject to the 10% rate.
Cuestión planteada Existencia de dos actividades diferentes, una de educación, pagada por los alumnos y que estaría exenta del Impuesto sobre el Valor Añadido, y otra de espectáculos musicales por la que se devengaría el Impuesto al tipo reducido del 10 por ciento. Aplicación de la prorrata para el cálculo de deducciones.
La enseñanza de música está exenta de IVA si se imparte por entidades autorizadas y las materias se incluyen en los planes de estudio del sistema educativo. Los conciertos musicales realizados por la entidad no están exentos y deben aplicar el tipo reducido del 10%. Al realizar actividades en sectores diferenciados, la empresa debe aplicar el régimen de deducciones por separado para la enseñanza (exenta) y para los conciertos (sujetos).
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