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The consultation addresses the VAT treatment of supervisor services for educational, sporting, and childcare activities. The DGT determines that childcare provided in educational centres during lunch or break times is exempt, whereas other activities are subject to different treatments depending on their nature.
Cuestión planteada Tributación, a efectos del Impuesto sobre el Valor Añadido, de las operaciones mencionadas.
Los servicios de atención, apoyo y vigilancia a niños en centros escolares durante el comedor, el recreo y el horario extraescolar (antes y después de clase) están sujetos pero exentos de IVA. Las actividades educativas extraescolares están exentas si se incluyen en un plan de estudios y no son meramente recreativas; de lo contrario, tributan al 21%. Los servicios de monitores para excursiones, transporte o campamentos tributan al 10% si no son entidades de carácter social. Las actividades deportivas tributan al 21% al no ser centros docentes ni entidades de carácter social.
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