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V2328-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

Morning nursery services in schools are exempt from VAT

A query was raised regarding whether morning nursery services for the care and supervision of children in schools before lesson hours are subject to VAT. The Directorate General for Taxes (DGT) has ruled that these services are exempt from the tax.

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2017-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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