Skip to content
V1711-15 ·1 June 2015 ·consulta-vinculante Medium impact
Tax

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

The consultation examines whether school dining services qualify for the educational exemption. The DGT has ruled that the supply of food is subject to the reduced rate of 10%, whereas the care and supervision of children within the educational centre is a separate service that is exempt.

In 6 key points

Lifecycle

2015-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact