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V3067-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Dining, morning classroom, or daycare expenses for a child are not deductible for VAT or Personal Income Tax purposes

A legal professional inquires whether she can deduct expenses for her child's dining, morning classroom, and daycare as business expenses. The DGT responds that they are not deductible for VAT as they are exempt services or for private use, nor for Personal Income Tax as they are not correlated with the economic activity.

Lifecycle

2018-11-28PublishedPublished 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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