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A commercial entity has requested a ruling on the VAT treatment of its nursery, catering, transport, play centre, and uniform sales services. The DGT has determined that the VAT exemption for nursery services depends on the nature of the entity and the activity, whereas play centre services and the sale of uniforms are subject to VAT.
Cuestión planteada Tributación de los servicios prestados por el Impuesto sobre el valor añadido.
Los servicios de guarda y custodia de niños están exentos si se realizan por entidades de derecho público o entidades privadas autorizadas, extendiéndose la exención a servicios accesorios como comedor y transporte. Si la entidad es mercantil o persona física sin licencia de guardería, tributa al 10%. Los servicios de ludoteca con actividades de animación tributan al 21% por ser servicios mixtos, mientras que el suministro de comida en el bar tributa al 10%. La venta de uniformes escolares está sujeta al 21% y constituye un sector diferenciado de la enseñanza.
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