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V0565-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

Restaurant services in educational centres taxed at 10% VAT; training may be exempt

A public educational centre has requested clarification on whether its restaurant services and vocational training are subject to or exempt from VAT. The DGT has ruled that restaurant services must be taxed at 10%, while training will be exempt provided the subjects are included in an official curriculum.

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2022-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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