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V2904-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Childcare services in schools outside of teaching hours are exempt from VAT

A company requested clarification on whether its childcare services, provided before and after school hours, are exempt from VAT. The DGT ruled that these services, which involve care, support, and supervision within school classrooms, are subject to VAT but qualify for exemption.

In 5 key points

How it affects those involved

This ruling confirms the VAT-exempt status for extracurricular childcare services provided within educational facilities, provided they meet the specific criteria for educational support and supervision.

Lifecycle

2015-10-07PublishedPublished 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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