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V0473-14 21 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · custodia de niños

10% reduced VAT rate applies to childcare services provided by non-social commercial entities

A company subcontracting childcare and care services for children under 6 for a school has queried the applicable VAT rate. The DGT has determined that, as the providers are commercial entities without a social character, the services are subject to the 10% reduced rate rather than being exempt.

The question raised

Applicable tax rate for the services provided by the subcontracted company to the applicant.

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