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V2897-23 ·30 October 2023 ·consulta-vinculante Medium impact
Tax

Childcare services in schools during lunch or break times are subject to but exempt from VAT

The consultation addresses the VAT treatment of supervisor services for educational, sporting, and childcare activities. The DGT determines that childcare provided in educational centres during lunch or break times is exempt, whereas other activities are subject to different treatments depending on their nature.

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2023-10-30PublishedPublished 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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