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V0427-15 ·3 February 2015 ·consulta-vinculante Medium impact
Tax

Organisation of camps for minors subject to 10% reduced VAT rate

An individual requested clarification regarding the taxation of a 15-day camp that includes activities, transport, accommodation, and catering for a single price. The DGT determined that this constitutes a single provision of services subject to a 10% VAT rate.

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2015-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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