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V2210-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

VAT exemption for childcare, support, and supervision services in educational centres

A query was raised regarding whether childcare provided during lunch breaks (dining services) and outside school hours in classrooms is exempt from VAT. The DGT ruled that, following the amendment to Law 37/1992, these services are subject to VAT but are exempt.

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2015-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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