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V1858-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

School dining services provided by catering companies are subject to VAT

A hospitality association inquired whether the VAT exemption for childcare extends to school dining services provided by companies that are not educational centres. The Directorate General for Taxes (DGT) ruled that dining services are not exempt if provided by a catering company, even though the supervision and support of children are exempt.

In 6 key points

How it affects those involved

Catering companies providing school meals must charge VAT on the dining service, even if they also provide exempt childcare and supervision services.

Lifecycle

2015-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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