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V0279-20 ·7 February 2020 ·consulta-vinculante Medium impact
Tax

After-school childcare services subject to 10% VAT

A commercial entity has requested a ruling regarding the taxation of a service that accompanies minors from a school to a language academy. The DGT has determined that, as the provider is not a public law entity or a social welfare entity, the service is not exempt and must apply the reduced VAT rate.

In 6 key points

How it affects those involved

This ruling clarifies that private childcare or accompaniment services provided by commercial entities do not qualify for VAT exemption, even if they relate to educational activities, and must instead apply the reduced rate of 10%.

Lifecycle

2020-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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