Doctrine by topic · DGT Observatory

Extracurricular Activities: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2026

Current position

Educational extracurricular activities are exempt if they are included in curricula and are not merely recreational in nature. Services for the care, support, and supervision of children in school centers during lunch, breaks, or extracurricular hours are taxable but exempt. Camps and monitoring activities may be taxed at the 10% rate if they are considered social assistance services provided by entities of a social nature.

The DGT's position remains constant regarding the distinction between teaching and recreation. The exemption for supervision and support services in school centers has been maintained. The evolution shows greater precision regarding the application of the 10% reduced rate to camps and social assistance activities under specific conditions.

Turning points

  1. V2422-15

    Clarifies that services for the care, support, and supervision of children in the educational center are taxable but exempt, explicitly excluding transport, excursions, or camps.

  2. V1442-26

    Introduces the possibility of applying the 10% reduced rate to camps and extracurricular activities if they are considered social assistance services provided by entities of a social nature.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8

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