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V0231-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

School canteen services taxed at 10% VAT, while childcare and supervision are exempt

A query was made regarding the VAT treatment for canteen services and childcare in educational centres. The DGT has determined that the supply of food is subject to the reduced rate, whereas the supervision and custody of children within the centre is exempt.

The question raised

Treatment for Value Added Tax purposes.

The DGT's ruling

School canteen services (preparation and supply of menus) are subject to the reduced rate of 10%. Services involving care, support, and supervision of children in educational centers during lunch, breaks, or outside school hours are taxable but exempt. This exemption applies whether invoiced to the user or the center, and does not extend to school transport or camps.

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