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V1603-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

School dining services taxed at 10% while childcare supervision is VAT exempt

A query was raised regarding whether dining and childcare services in educational centres qualify for VAT exemption. The DGT has ruled that the supply of food is subject to the reduced rate of 10%, whereas care and supervision services within the centre are exempt, provided all legal requirements are met.

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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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