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V1912-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Monitoring services in educational centres for childcare are subject to but exempt from VAT

A local council has requested a ruling regarding the VAT liability and exemption of a morning school service involving monitors for childcare. The DGT has determined that care, support, and supervision during school and extracurricular hours (before and after class) are exempt, whereas other activities such as excursions or camps are subject to the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for childcare services provided within educational settings, distinguishing between exempt supervision during school hours and activities subject to the reduced VAT rate.

Lifecycle

2022-09-08PublishedPublished 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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