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MEDIUM
FISCAL

Assignment of staff to a local council for nurseries is subject to general 21% VAT

V1415-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1415-25
Published
24 Jul 2025

Summary

A home care company asks whether assigning staff to cover vacancies in public nurseries is subject to VAT and, if so, which rate applies. The DGT determines that the operation constitutes a service supply subject to VAT at the general rate.

In 6 key points

Lifecycle

2025-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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