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V2440-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

School canteen monitoring services are VAT exempt when provided in educational centres

A query was raised regarding whether monitoring services for children during meals in school centres, contracted by a local council, are exempt from VAT. The DGT ruled that these services involving care, support, and supervision during canteen and break times are exempt, whereas other activities such as school trips or transport are subject to the reduced VAT rate.

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2019-09-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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