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V2328-17 14 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

Morning nursery services in schools are exempt from VAT

A query was raised regarding whether morning nursery services for the care and supervision of children in schools before lesson hours are subject to VAT. The Directorate General for Taxes (DGT) has ruled that these services are exempt from the tax.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

Services for the care, support, and supervision of children in school centers during after-school hours prior to the start of classes are exempt from VAT. This exemption applies whether the billing is issued to the educational center or directly to the parents. It does not extend to school transport services, excursions, or camps outside the center.

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