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V1598-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

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

A company providing school canteen and childcare supervision services asks which VAT treatment applies to them. The DGT determines that the supply of food is taxed at the reduced rate of 10% and the care and supervision services in the educational center are exempt.

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2015-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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