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V3009-18 23 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Camps for persons under 25 years of age are taxed at the reduced VAT rate of 10%

A company inquires about the applicable VAT rate for the organization of camps that include accommodation, board, and sports. The DGT determines that this constitutes a single supply and establishes different rates based on the age of the participants.

The question raised

Question raised: Applicable Value Added Tax rate.

The DGT's ruling

The organization of camps is a single supply where accommodation and board are ancillary to the main service. For camps intended for persons under 25 years of age, the reduced rate of 10% applies. For camps intended for persons over 25 years of age, the general rate of 21% applies. The exemption for social assistance does not apply as the entity is not presumed to be of a social nature.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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