Supreme Court: No Reduced VAT for Children’s Sports Courses Unless for Social Assistance Purposes

• The Supreme Court ruled that sports courses for minors (such as swimming, tennis, and padel) cannot apply the reduced 10% VAT rate unless they are genuine social assistance services aimed at protecting vulnerable children or youth.
• Merely offering courses to individuals under 25 years old is not sufficient to qualify for the reduced VAT rate.
• The general VAT rate of 21% applies to these courses unless they are part of specific programs targeting vulnerable groups.
• The court dismissed the appeal from the company ACCURA BRUC, S.L., confirming the decision of the Catalonia High Court.
• No legal costs were imposed in either the appeal or the original instance.

Source: allyon-etl.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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