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V0565-22 18 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Restaurant services in educational centres taxed at 10% VAT; training may be exempt

A public educational centre has requested clarification on whether its restaurant services and vocational training are subject to or exempt from VAT. The DGT has ruled that restaurant services must be taxed at 10%, while training will be exempt provided the subjects are included in an official curriculum.

The question raised

It questions the liability and, where applicable, the exemption from Value Added Tax of the aforementioned service provisions.

The DGT's ruling

The provision of catering services constitutes an end in itself for the recipient and is not ancillary to the teaching, therefore it must be taxed independently at the 10% rate. For its part, vocational training shall be exempt from VAT provided that the subjective requirement of being an authorized entity is met and the objective requirement that the subjects taught are included in some curriculum of the educational system is met.

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