Doctrine by topic · DGT Observatory

Ancillary Services: 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 63 rulings · 2014–2026

Current position

The organization of language camps is considered a single supply where accommodation and catering are ancillary to the main service. Taxation depends on the location of the service and whether the subjects taught are part of an official curriculum in an authorized center. If not exempt, the applicable rate will be 10% for social assistance programs or 21% for all other cases.

The DGT's position remains constant in considering certain service packages as a single supply with ancillary elements. A repeated application of this concept is observed both in the organization of events and fairs and in the management of camps. No changes in criterion are detected, but rather a uniform application of the doctrine of ancillary services.

Analysis based on 59 of 63 rulings with a stated position. Updated 22 September 2026.

Rulings on this topic

24
V5216-26 20 Jul 2026

Language camps taxed at 10% or 21% VAT based on nature and location

SG de Impuestos sobre el Consumo
prestación únicaservicios accesoriosexención por enseñanzaasistencia socialterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V0744-24 16 Apr 2024

Hairdressing services in private residences are taxed at 21% VAT

SG de Impuestos sobre el Consumo
asistencia socialtipo impositivoatención residencialservicios accesoriosprestación económica vinculada LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V2311-22 2 Nov 2022

Summer camps organised by a social foundation are exempt from VAT

SG de Impuestos sobre el Consumo
prestación únicaentidad de carácter socialexenciónasistencia socialactividad sin ánimo de lucro LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2784-20 11 Sept 2020

Organised hunting trips provided by an entity in Spain are subject to VAT

SG de Impuestos sobre el Consumo
régimen especial de agencias de viajeslugar de realizaciónprestación de servicios únicaservicios accesoriosderecho a la devolución LIVA — Ley 37/1992 del IVA art. 141LIVA — Ley 37/1992 del IVA art. 144
Affects CompanyExpat · Non-residentIndividual

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