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A company has requested a ruling regarding VAT taxation on the organisation of summer camps featuring diverse activities and a single price. The DGT has determined that this constitutes a single supply and established the applicable tax rates based on the age of the participants.
Question raised: Value Added Tax treatment of the described activity.
The organization of camps is a single supply where accommodation and activities are ancillary to the main service. As it is not an entity of a social nature, it does not benefit from the exemption under Article 20.1.8. The reduced rate of 10% applies to camps for persons under 25 years of age, and the general rate of 21% applies to those over that age.
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