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A company has requested a ruling regarding the taxation of camp services that include teaching, sports, transport, and accommodation. The DGT has determined that this constitutes a single supply. Since the provider is not a social welfare entity, the 10% reduced VAT rate applies to those under 25, while the 21% standard rate applies to those over 25.
Cuestión planteada Tributación de los servicios objeto de consulta.
La organización de campamentos es una prestación única donde el alojamiento, manutención y transporte son accesorios al servicio principal. Al no ser la consultante una entidad de carácter social, no puede aplicar la exención del artículo 20. Se aplica el tipo reducido del 10% para campamentos de menores de 25 años y el tipo general del 21% para mayores de esa edad.
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