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V2947-17 15 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Childcare services may be VAT exempt or subject to 10% or 21% depending on the provider

A partnership conducting childcare activities has requested clarification on whether its services are exempt from VAT. The DGT has ruled that exemption depends on whether the entity is an authorised educational centre or a social welfare entity; otherwise, specific tax rates will apply.

The question raised

Cuestión planteada Exención de los servicios prestados y, en su caso, tipo impositivo aplicable a la operación.

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