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V2838-15 ·30 September 2015 ·consulta-vinculante Medium impact
Tax

Catering and childcare monitoring services taxed independently for VAT purposes

A company provides catering and monitoring services in schools and residential centres. The DGT has ruled that catering services are subject to 10% VAT, whereas childcare and supervision services are exempt. If billed as a single price, the taxable base must be broken down accordingly.

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2015-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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