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V2307-19 ·5 September 2019 ·consulta-vinculante Medium impact
Tax

No obligation to file Form 233 if the centre lacks authorisation from the educational authority

A childcare facility inquired whether it is required to submit the Form 233 informative return. The Directorate General for Taxes (DGT) ruled that it is not, as this requirement applies specifically to authorised early childhood education centres rather than premises providing mere childcare services.

In 6 key points

How it affects those involved

This ruling clarifies that entities providing childcare without formal educational authorisation are exempt from the informative filing requirements associated with maternity tax deductions.

Lifecycle

2019-09-05PublishedPublished 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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