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A company subcontracting childcare and care services for children under 6 for a school has queried the applicable VAT rate. The DGT has determined that, as the providers are commercial entities without a social character, the services are subject to the 10% reduced rate rather than being exempt.
Cuestión planteada Tipo impositivo aplicable a los servicios que le presta la empresa subcontratada a la consultante.
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