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A commercial company has requested clarification on the VAT rate applicable to school ski trips that include instruction and childcare services. The DGT has determined that, as the provider is a commercial entity rather than a social welfare organisation, the services are subject to the standard rate of 21%.
Cuestión planteada Tipo impositivo aplicable a los servicios señalados cuando además de la enseñanza del esquí se prestan los servicios de guarda aludidos.
Los servicios de organización de clases de esquí, incluyendo la recepción, control y recogida, constituyen una prestación única donde la guarda es accesoria a la enseñanza deportiva. Al ser la consultante una entidad mercantil sin condición de establecimiento social, no aplica la exención por asistencia social ni por educación. Por tanto, la operación tributa al tipo general del 21% por ser la actividad principal.
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