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V1442-26 ·9 June 2026 ·consulta-vinculante Medium impact
Tax

VAT liability and exemption on childcare, education, and extracurricular services

Una entidad que realiza actividades de custodia de niños, cursos y campamentos consulta su sujeción y tipo de IVA. La DGT señala que la educación y custodia pueden estar exentas si cumplen requisitos específicos, o tributar al 10% si se consideran asistencia social por entidades de carácter social.

Lifecycle

2026-06-09PublishedPublished 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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