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V0552-14 3 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Nursery services may be VAT exempt if authorised entity or social character requirements are met

A cooperative has requested a ruling on the taxation of nursery services (ages 0-6) and play centre services. The DGT has determined that nursery services may be exempt if provided by an authorised entity or an entity of a social nature, whereas play centre services are subject to the standard rate.

The question raised

Taxation of the aforementioned operations.

The DGT's ruling

Childcare services are exempt from VAT if provided by authorized private entities whose activities are primarily educational or by entities of a social nature regarding child protection. If the provider is a commercial entity without the status of a social entity, the 10% rate shall apply. Playgroup or leisure services for children are taxed at the general rate of 21%.

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