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V3010-18 ·23 November 2018 ·consulta-vinculante Medium impact
Tax

Catering services provided to schools or camps are subject to 10% VAT

A public utility association providing care for people with disabilities has enquired whether its catering services provided to third parties are exempt from VAT. The DGT has ruled that these services do not qualify for exemption and must be taxed at the reduced rate of 10%.

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2018-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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