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V2669-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Ski services and childcare for school trips subject to 21% VAT

A commercial company has requested clarification on the VAT rate applicable to school ski trips that include instruction and childcare services. The DGT has determined that, as the provider is a commercial entity rather than a social welfare organisation, the services are subject to the standard rate of 21%.

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2018-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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