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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Resolución de 3 de junio de 2026, de la Secretaría de Estado de Migraciones, por la que se publica el Acuerdo del Consejo de Ministros de 2 de junio de 2026, por el que se aprueban las instrucciones por las que se determina el procedimiento para autorizar la residencia temporal de las personas menores de edad y la estancia de los monitores y las monitoras, de origen saharaui, en España en el marco del Programa «Vacaciones en Paz 2026».
BOE-A-2026-12169
Childcare services in schools during lunch or break times are subject to but exempt from VAT
V2897-23
Monitoring services in educational centres for childcare are subject to but exempt from VAT
V1912-22
Leisure monitor training courses may be VAT exempt subject to certain requirements
V1146-20
Dialysis consumables taxed at 21%, except dialysis lines taxed at 10%
V0954-20
School transport monitor services for children under 12 may be VAT exempt if provided by public law or social entities
V0921-20
Dining services provided by a parents' association are subject to VAT and do not qualify for the educational exemption
V1618-19
Support services for people with disabilities taxed at 10% if provided as social assistance
V2804-17
Martial arts classes taught by instructors are subject to 21% VAT and, generally, treated as employment income for Income Tax purposes
V4978-16
School canteen supervisor services are VAT exempt, while food supply is taxed at 10%
V1807-16
Catering and childcare monitoring services taxed independently for VAT purposes
V2838-15
Payment of the national levy for IAE group 934 allows activity to be carried out across the entire national territory
V2840-15
Los servicios de comedor escolar tributan al 10% y la vigilancia de niños en el centro está exenta de IVA
V1714-15
Language immersion summer camps may be VAT exempt if specific requirements are met
V0586-15
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