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V2543-17 9 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de enseñanza

School visits to animal rescue centres subject to 10% VAT and ineligible for education exemption

A civil society conducting zoological activities and hosting school visits has queried whether these activities qualify for the education exemption. The DGT has ruled that this does not constitute a teaching activity per se and, as the entity does not have a social character, the reduced VAT rate of 10% must be applied.

The question raised

Taxation under Value Added Tax. Application of the teaching exemption.

The DGT's ruling

The exemption for teaching requires that the activity consists of the transmission of knowledge included in curricula and does not have a merely recreational character. As it involves showing the recovery of animals, the exemption under Article 20.one.9º does not apply. If the entity is not a social establishment, the operation is taxed at the reduced rate of 10% for persons under 25 years of age and at 21% for persons aged 25 and over. The brochure provided is considered an ancillary supply that follows the treatment of the principal supply.

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