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V1960-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Fees for operating a café in public centres are subject to VAT

An Autonomous Community has requested clarification on whether the annual fee for the concession of a café in educational centres is subject to VAT. The Directorate General for Taxes (DGT) has ruled that the transaction is subject to the tax because the operation of canteens or dining halls is considered a business activity.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for public sector concessions, confirming that fees derived from commercial catering services in public facilities must include VAT.

Lifecycle

2024-09-17PublishedPublished 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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