Skip to content
V0139-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

School care services in educational centres are VAT exempt, but services provided outside the centre are taxable

A commercial company sought clarification regarding the VAT treatment of its family mediation, social assistance, and playgroup services. The DGT has determined that the educational exemption only applies to childcare provided within the educational centre during specific hours.

In 6 key points

Lifecycle

2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact