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V0053-14 14 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

School monitor services subject to VAT at either the reduced 10% or standard 21% rate

A natural person providing school monitoring and childcare services has requested clarification on the applicable VAT rate. The DGT has determined that these activities are subject to VAT but are not exempt, meaning the reduced rate of 10% must be applied.

The question raised

Applicable tax rate for the described activities.

The DGT's ruling

Child monitoring and supervision activities consist of the organization of means of production and are therefore subject to VAT. As the applicant is not a private establishment of a social nature, it cannot apply the exemption provided in Article 20.1.8 of Law 37/1992. Consequently, the reduced rate of 10% applies to childcare services, or the general rate of 21% if the requirements are not met.

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