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V2669-18 2 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Ski services and childcare for school trips subject to 21% VAT

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%.

The question raised

Applicable tax rate for the specified services when, in addition to ski instruction, the aforementioned supervision services are provided.

The DGT's ruling

Ski lesson organization services, including reception, control, and collection, constitute a single supply where supervision is ancillary to sports instruction. As the applicant is a commercial entity without the status of a permanent establishment, the exemption for social assistance or education does not apply. Therefore, the operation is taxed at the general rate of 21% as it is the principal activity.

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