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V2309-19 ·5 September 2019 ·consulta-vinculante Medium impact
Tax

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

An individual providing childcare services has enquired whether they must file Form 233. The DGT has responded that they do not, as this form and the associated tax deduction are restricted to early childhood education centres authorised by the educational administration.

In 6 key points

How it affects those involved

This clarification confirms that tax benefits and reporting requirements related to childcare deductions are strictly limited to officially authorised educational institutions, excluding informal childcare arrangements.

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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