Skip to content
V1228-21 ·5 May 2021 ·consulta-vinculante Medium impact
Tax

Swimming lessons for pupils enrolled in an early childhood education centre are exempt from VAT

An early childhood education centre has enquired whether its swimming lessons are exempt from VAT. The DGT has ruled that they are exempt if provided to pupils enrolled at the centre, but not if provided to children not enrolled there.

In 6 key points

Lifecycle

2021-05-05PublishedPublished 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