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A catering company has enquired whether support and supervision services in school dining halls are exempt from VAT. The DGT has ruled that these services are exempt, although the supply of school menus is subject to the reduced rate of 10%.
Cuestión planteada Tributación del servicio de apoyo y vigilancia que prestan las empresas contratadas por la Xunta para la prestación de servicios de comedor escolar. Aplicación de la exención contenida en el artículo 20-uno.9º.
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