- Ludoteca and other leisure services for children are not exempt from VAT.
- Activities include storytelling, birthday parties, children’s parties, carnivals, entertainment services, childcare in restaurants, shopping centers, and private homes.
- These activities are not considered social assistance services.
- They are not aimed at addressing the needs of specific groups like the elderly, children, youth, ethnic minorities, drug addicts, refugees, and asylum seekers.
- Therefore, they are subject to the general VAT rate of 21%.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Spain"
- Spain Clarifies VAT Reverse Charge for Construction, Including Plumbing and Demolition Activities
- Spain’s Supreme Court: Public Service Subsidies Not Subject to VAT, Aligns with EU Ruling
- Spanish VAT Refund Challenges: Reciprocity Requirements Under 13th Directive for Non-EU Businesses
- Choosing Between SII and Verifactu: Navigating Spain’s New Invoicing Regulations for 2026
- Spain Updates Economic Agreement with Basque Country, Enhances Tax Collaboration and Compliance Measures
