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V0139-21 1 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

School care services in educational centres are VAT exempt, but services provided outside the centre are taxable

A commercial company sought clarification regarding the VAT treatment of its family mediation, social assistance, and playgroup services. The DGT has determined that the educational exemption only applies to childcare provided within the educational centre during specific hours.

The question raised

Taxation of the provision of the aforementioned services for Value Added Tax purposes.

The DGT's ruling

Childcare, support, and supervision services in school centers (dining, recess, and after-school hours) are subject to but exempt from VAT. Services provided outside the educational center (transportation, excursions, or holiday periods) are taxed at 10% if the provider is a commercial entity. Playgroup services are taxed at 21%, unless they are carried out in educational centers and meet the requirements for the educational exemption. Each service must be taxed independently according to its own nature.

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