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V2383-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Childcare centres must file form 233 if authorised

A childcare professional asks whether she must submit form 233. The DGT responds that if she holds the necessary authorisation for opening and operating her childcare activity, she is obliged to file it.

In 6 key points

Lifecycle

2025-12-09PublishedPublished 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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