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V2916-19 ·22 October 2019 ·consulta-vinculante Medium impact
Tax

No obligation to file Form 233 if childcare activities are not conducted by an authorised early childhood education centre

A natural person providing childcare services without authorisation from the educational administration has enquired whether they must file Form 233. The DGT has ruled that they do not, as this form is intended for authorised early childhood education centres and not for childcare services provided for purposes other than education.

In 6 key points

Lifecycle

2019-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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