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V0921-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

School transport monitor services for children under 12 may be VAT exempt if provided by public law or social entities

A query was raised regarding whether monitor services on school transport routes are exempt from VAT. The DGT ruled that the exemption applies if the provider is a public law entity or a private establishment of a social nature; otherwise, the reduced rate of 10% shall apply.

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2020-04-16PublishedPublished 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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