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V4240-16 ·3 October 2016 ·consulta-vinculante Medium impact
Tax

IAE classification for a school cafeteria depends on whether access is restricted

A query was made regarding which IAE heading applies to a school cafeteria with limited operating hours and specific product restrictions. The DGT ruled that the classification depends on whether access to the premises is limited exclusively to members of the educational institution.

In 5 key points

How it affects those involved

This ruling clarifies the criteria for determining the correct tax heading for catering services within educational institutions, based on the level of public access.

Lifecycle

2016-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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