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La aplicación de la exención del IVA en el sector de la educación

Author

Listed:
  • Juan Calvo Vérgez

    (Universidad de Extremadura)

Abstract

El presente trabajo tiene por objeto analizar el alcance de la exención que la normativa del IVA contempla respecto de la realización de actividades de educación por parte de entidades de Derecho Público o entidades privadas autorizadas para el ejercicio de dichas actividades. Este análisis se realiza tomando como punto de referencia la abundante jurisprudencia elaborada al respecto por el Tribunal de Justicia de la Unión Europea. Asimismo se analizan las últimas reformas introducidas al respecto en nuestra normativa interna y, en particular, la exención introducida en el IVA relativa a los servicios de atención a niños en los centros docentes durante el tiempo interlectivo en el comedor escolar o en aulas en servicio de guardería fuera del horario escolar.

Suggested Citation

  • Juan Calvo Vérgez, 2017. "La aplicación de la exención del IVA en el sector de la educación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 163(2), pages 47-93, June.
    • Handle: RePEc:hpe:crotri:y:2017:v:163:i:2:p:47-93
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    More about this item

    Keywords

    España; Impuesto sobre el Valor Añadido; educación; exención; Tribunal de Justicia de la Unión Europea; Dirección General de Tributos; reforma;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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