Skip to content
V0407-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

VAT exemption does not apply to general cleaning services provided by a cooperative to members of educational centres

An entity inquired whether establishing a cooperative to provide cleaning services to members engaged in exempt educational activities could qualify for the VAT exemption under Article 20.One.6º of the VAT Act. The DGT ruled that this is not applicable because cleaning services are of a general nature and are not considered directly necessary for the exempt activity.

In 6 key points

Lifecycle

2022-03-03PublishedPublished 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