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V0231-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

School canteen services taxed at 10% VAT, while childcare and supervision are exempt

A query was made regarding the VAT treatment for canteen services and childcare in educational centres. The DGT has determined that the supply of food is subject to the reduced rate, whereas the supervision and custody of children within the centre is exempt.

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2016-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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