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V1679-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether canteen and childcare services in schools qualify for VAT exemption. The DGT has determined that catering is subject to the reduced rate, whereas supervision constitutes an independent, exempt service.

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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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