With regard to the above activities
Posted: Mon Dec 23, 2024 8:24 am
That is, a sporting activity taught by an association will be exempt, while if we hire a self-employed instructor or a company (commercial entity) to teach it, they will have to invoice us with a general VAT of 21%.
the nursery could also be exempt from the tax, but only if the service is provided by an association or a public law entity, as is the case with sports activities. The exemption is included in article 20, section one, number 8 of Law 37/1992, which provides that the following operations will be exempt from VAT:
"8. The following phone number in us social assistance services provided by public law entities or private entities or establishments of a social nature:
a) Protection of children and youth."
Activities for the protection of children and youth shall be considered to include the rehabilitation and training of children and youth, assistance to infants, custody and care of children under six years of age, the provision of courses, excursions, camps or trips for children and youth and other similar activities provided for persons under twenty-five years of age.
It follows from this that there are many activities related to the care of minors that can be considered exempt. Of course, this depends on who is in charge of providing them.
the nursery could also be exempt from the tax, but only if the service is provided by an association or a public law entity, as is the case with sports activities. The exemption is included in article 20, section one, number 8 of Law 37/1992, which provides that the following operations will be exempt from VAT:
"8. The following phone number in us social assistance services provided by public law entities or private entities or establishments of a social nature:
a) Protection of children and youth."
Activities for the protection of children and youth shall be considered to include the rehabilitation and training of children and youth, assistance to infants, custody and care of children under six years of age, the provision of courses, excursions, camps or trips for children and youth and other similar activities provided for persons under twenty-five years of age.
It follows from this that there are many activities related to the care of minors that can be considered exempt. Of course, this depends on who is in charge of providing them.