It depends on the type of service. The VAT Act (art. 20.One.9 and 10) exempts from VAT education for children and young people, school, university and postgraduate education, and vocational training and retraining, when provided by public-law entities or authorised private entities. The key is that the service is “education” in the strict sense and that the centre is administratively recognised. Complementary services (catering, transport, unregulated activities) may be subject to VAT. We analyse each activity at your centre to determine the correct treatment.

In general, yes. Extracurricular activities (sports, languages, music, drama, etc.) are not part of the official curriculum and are not covered by the educational VAT exemption, so they are taxed at the general rate of 21%. However, if the centre delivers them directly as part of its educational project rather than separately or via subcontracting, there may be grounds to defend the exemption in some cases. Each situation calls for an individual analysis.

The grants received by educational centres may be taxed in different ways depending on their nature. Educational concert grants (to fund state-subsidised places) are considered consideration for services and are subject to VAT if the service is subject to VAT, or exempt if it is exempt. Current grants to cover operating costs form part of the corporate income tax base. Capital grants for investments are recognised as income over the useful life of the asset. Incorrect treatment can give rise to tax issues.

For private and state-subsidised private schools, the General Collective Bargaining Agreement for Private Education Centres (Regulated System or Unregulated Education) applies, as appropriate. For language academies or unregulated training, the Collective Bargaining Agreement for Unregulated Education may apply. There are also regional agreements which may complement or improve on the national one. Correctly identifying the applicable agreement is essential to avoid claims from workers and penalties from the Labour Inspectorate.

At private educational centres, teaching staff may be hired through: an ordinary permanent contract, a permanent-discontinuous contract (for centres with seasonal activity), a fixed-term contract for substitution (interim) when covering a worker who retains the right to return to their post, or a contract for production-related circumstances for one-off needs. The 2022 labour reform restricted temporary contracts; using fixed-term contracts fraudulently can result in automatic conversion to permanent contracts and in penalties.

The negative certificate from the Central Register of Sex Offenders confirms that a person has no criminal record for sex offences. Since Organic Act 1/1996 and its reform by Organic Act 8/2021 on comprehensive child protection, it is MANDATORY for any person who works in regular contact with minors: teachers, supervisors, catering staff, auxiliary staff, etc. Educational centres are responsible for obtaining it before recruitment and renewing it periodically. Non-compliance may give rise to criminal and administrative liability for the centre.

A limited company (SL) is the most common option for academies and private schools that operate for profit: it offers flexibility, limits liability and allows efficient management. A non-profit foundation or association can access public grants and tax reliefs and has a better image with the authorities, but involves more transparency and governance obligations. The choice depends on whether the centre is intended to be for-profit, its sources of funding and its management model.

Yes. Non-profit educational centres covered by Act 49/2002 can benefit from a reduced rate of 10% in corporate income tax and from exemptions on certain types of income. State-subsidised private schools have specific tax treatment for concert grants. In addition, investments in educational facilities may benefit from corporate income tax deductions and reductions in the municipal Tax on Constructions, Installations and Works (ICIO). We analyse the optimal regime for each type of centre.

A comprehensive advisory service for educational centres covers: tax management (VAT, corporate income tax, personal income tax, grants), employment matters (teaching contracts, payroll, education collective bargaining agreement, sex offenders certificate, equality plans), legal matters (incorporation, articles of association, complaints from families, contracts with suppliers) and accounting. At Blegal we also add proactive support during regulatory changes affecting the sector and representation before inspections and authorities.

The cost varies according to the number of employees, the volume of turnover and the services contracted. For a small academy or a centre with few employees, the monthly cost may range from €100 to €300. For a state-subsidised private school with a full workforce and grant management, the price is tailored to the actual volume. Ask us for a personalised quote with no obligation.

A general advisory firm is unfamiliar with the specific features of the VAT exemption on educational services, the private education collective bargaining agreement, the mandatory nature of the sex offenders certificate, the taxation of concert grants or the contracts specific to the sector. A mistake in any of these areas can result in penalties from the Tax Authority, employment claims or legal liability. Specialisation is not a luxury; it is a guarantee.

School catering supervisors and extracurricular staff present complex employment scenarios: reduced working hours, seasonal activity, possible classification as permanent-discontinuous if the activity is repeated each academic year, and the requirement of the negative sex offenders certificate. The correct type of contract depends on whether the working relationship is ongoing, occasional or seasonal. We analyse each profile to determine the appropriate contract and prevent incorrect hiring from resulting in conversion to permanent contracts or in claims.

Yes. We handle complaints from families against the centre (incidents, disciplinary measures, academic records) and, if they escalate, before the educational authorities or the courts. We advise the management team on how to respond properly, what documentation to keep and how to minimise the centre’s reputational and legal risk.

Yes. Educational centres with 50 or more employees are required to draw up and register an Equality Plan. We carry out the situation diagnosis, draft the plan, negotiate it with the legal representatives of the workers and register it with the relevant register. We also advise on the protocol for the prevention of sexual harassment and harassment on the grounds of sex, which is mandatory for all centres regardless of size.

Yes. We have experience with the entire spectrum of the private education sector: state-subsidised private schools with public funding, private schools without public subsidy, language academies, private vocational training centres, music schools and private special education centres.

Yes. We advise on the choice of the most appropriate legal form (SL, foundation, cooperative), the drafting of articles of association, the incorporation procedures, obtaining administrative authorisation as an educational centre, registration with the Tax Authority and Social Security, and hiring the first staff. We accompany you throughout the entire opening process.

For the handover we need: the centre’s tax identification number (NIF), documentation of registration with the Tax Authority and Social Security, the latest tax returns, current contracts and payslips, the applicable collective bargaining agreement and any pending notices from the AEAT or Labour Inspectorate. Our team will guide you through the process of changing advisory firm.

Yes. The initial consultation is completely free and with no obligation. We analyse the tax, employment and legal situation of your centre, identify risks and optimisation opportunities, and present you with a personalised quote.

Yes. We work 100% digitally with educational centres throughout Spain. We are familiar with the specific features of the regional educational concert systems and the regulations of each autonomous community regarding the authorisation of centres and the regional collective bargaining agreements applicable to the sector.

Yes. This is the usual situation in private schools and educational centres. We handle the complexity of applying different collective bargaining agreements to different groups within the same centre, with their different salary conditions, working hours and occupational categories. We guarantee error-free compliance in the management of each profile.