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V1678-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

School dining services taxed at 10% VAT, while supervision and support services are exempt

A query was raised regarding whether dining and childcare services in educational centres are exempt from VAT. The DGT has determined that the supply of meals is subject to the reduced rate of 10%, whereas the care and supervision of children are exempt.

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2015-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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