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A civil society providing childcare services has requested clarification on whether its activity is VAT exempt and if changing its legal form to an association would alter its tax status. The DGT ruled that exemption depends on meeting authorisation requirements and the specific nature of the activity.
Cuestión planteada Si la actividad descrita está exenta en virtud de lo dispuesto en el artículo 20.Uno.9º de la Ley del impuesto y, en caso contrario, si dicha exención sería de aplicación si la entidad se constituyera como asociación.
La exención del artículo 20.Uno.9º de la Ley del IVA para la guarda y custodia de niños requiere cumplir un requisito subjetivo, siendo la entidad una entidad de derecho público o privada autorizada para tales actividades, y un requisito objetivo, que la actividad no sea meramente recreativa y consista en la transmisión de conocimientos o competencias. La condición de empresario de la entidad es independiente de sus fines o resultados.
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