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V3992-16 21 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Adventure park services subject to the standard 21% VAT rate

A commercial company has requested clarification on the VAT rate applicable to its adventure park services provided to nursery and primary school students. The Directorate General for Taxes (DGT) has ruled that, as the company is not a social entity, the services are subject to the standard VAT rate.

The question raised

Cuestión planteada Tipo de gravamen a aplicar a los servicios prestados en el desarrollo de la actividad descrita.

The DGT's ruling

Los servicios de un parque de aventuras no están exentos de IVA porque la entidad consultante no cumple la condición de entidad privada de carácter social. Al no ser exentos ni estar contemplados en los tipos reducidos, estas actividades tributan al tipo general del 21%.

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

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