Skip to content
V2441-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

School transport supervision services subject to 10% VAT

A school transport company has requested clarification on whether supervision services provided by a monitor during the journey are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that these services do not qualify for the educational exemption and must instead apply the reduced rate.

In 5 key points

How it affects those involved

Companies providing supervision services during school transport must apply the 10% reduced VAT rate rather than seeking an exemption.

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact