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V2675-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

Daycare services taxed at 4% if contracted or via administrative contract, or 10% if private

An entity managing daycare centres for people with disabilities has requested a ruling on the VAT rate applicable to its contracted and private services. The DGT has determined that the rate depends on whether the service is provided by a social entity or meets the administrative contracting requirements for the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT distinction between social services provided under public agreements or administrative contracts and purely private daycare services.

Lifecycle

2021-11-05PublishedPublished 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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