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V1680-15 ·28 May 2015 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether canteen and childcare services in educational centres qualify for VAT exemption. The DGT has determined that the supply of meals is subject to the reduced rate, whereas the care and supervision of children is 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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