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V1618-19 ·28 June 2019 ·consulta-vinculante Medium impact
Tax

Dining services provided by a parents' association are subject to VAT and do not qualify for the educational exemption

A parents' association (AMPA) requested clarification regarding the VAT treatment of its dining and supervision services. The DGT ruled that the supply of menus is subject to VAT at a reduced rate of 10%, whereas the supervision and support services provided by monitors are exempt.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between catering services and supervision services for educational associations, ensuring correct VAT application for both meal supplies and staff support.

Lifecycle

2019-06-28PublishedPublished 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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