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V1713-15 ·1 June 2015 ·consulta-vinculante Medium impact
Tax

Support and supervision services in school dining halls are subject to VAT but exempt if provided within the educational centre

A catering company has enquired whether support and supervision services in school dining halls are exempt from VAT. The DGT has ruled that these services are exempt, although the supply of school menus is subject to the reduced rate of 10%.

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

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