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V1143-22 ·23 May 2022 ·consulta-vinculante Medium impact
Tax

Childcare services without educational authorisation subject to 10% VAT

A company specialising in children's leisure seeks to focus exclusively on childcare without providing formal teaching. The DGT has ruled that, as it is not an authorised educational centre, the activity is subject to VAT at the reduced rate of 10%.

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2022-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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