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A company provides comprehensive sports training, accommodation, and management services for students to other businesses. The DGT has ruled that this constitutes a single supply where ancillary services follow the tax treatment of the principal supply, and that exemptions for education or sport do not apply.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dichas prestaciones de servicios y, en su caso, tipo impositivo aplicable.
Los servicios de formación deportiva prestados por una mercantil que no es centro docente no gozan de la exención por enseñanza. Tampoco se aplica la exención por servicios deportivos al no ser la entidad un establecimiento de carácter social. Al ser una prestación única compuesta por elementos accesorios, estos siguen el tratamiento de la principal. El tipo impositivo aplicable es el general del 21%.
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