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V1714-15 ·1 June 2015 ·consulta-vinculante Medium impact
Tax

School dining services taxed at 10% while on-site childcare is VAT exempt

A query was made regarding the taxation of dining services, school-hour monitors, and summer camps. The DGT has determined that the supply of menus is subject to the reduced rate and on-site supervision is exempt, whereas summer camps are not.

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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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