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A civil society firm has requested clarification on the taxation of childcare services and school tutoring. The DGT has ruled that tutoring classes are exempt from VAT provided the subjects belong to the formal education system, whereas childcare is subject to the reduced rate unless provided by a social welfare entity.
Cuestión planteada Tributación de las actividades descritas en el Impuesto sobre el Valor Añadido.
Las clases de apoyo escolar están exentas de IVA si las materias impartidas se incluyen en algún plan de estudios del sistema educativo español. La guarda y custodia de menores no cumple la exención por educación si no es una entidad autorizada, pero podría aplicar el tipo reducido del 10% si se considera asistencia social, aunque la consultante no parece ser un establecimiento de carácter social. Si no se cumplen los requisitos de exención o de tipo reducido, se aplicará el tipo general del 21%.
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