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A query was raised regarding whether dining and childcare services in educational centres qualify for VAT exemption. The DGT has ruled that the supply of food is subject to the reduced rate of 10%, whereas care and supervision services within the centre are exempt, provided all legal requirements are met.
Question raised: Taxation of canteen services, and the possibility that the extension of the exemption under art. 20.one.9º may apply to these services as being directly related to child supervision.
Canteen services consisting of the preparation and supply of school menus are taxed at the reduced rate of 10%. Care, support, and supervision services for children in educational centers during lunch, breaks, or after-school hours are exempt from VAT. Both services are not considered to constitute a single supply; therefore, they must be itemized on the invoice according to their market value. Escort services in school transport for children under 12 are exempt if provided by a public or private entity of a social nature, or are taxed at 10% if provided by commercial entities.
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