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An educational cooperative has requested clarification on whether its sports and cultural extracurricular activities are exempt from VAT and whether this exemption extends to its members and their families. The DGT has ruled that activities for students may be exempt if they meet specific requirements, but for members and families, the exemption depends on the cooperative being a social entity.
Cuestión planteada Si es aplicable la exención del articulo 20.uno.9º de la Ley del Impuesto a las mencionadas actividades extraescolares. Si, de ser aplicable dicha exención, esta se extendería a los servicios recibidos por los cooperativistas y familiares de los mismos.
Las actividades extraescolares para alumnos están exentas si son enseñanzas deportivas o culturales incluidas en planes de estudio del sistema educativo. Para que los servicios prestados a cooperativistas y familiares estén exentos, la entidad debe ser una entidad o establecimiento privado de carácter social. En ausencia de dicha condición, los servicios no exentos tributarán, por lo general, al tipo impositivo del 21%.
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