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V1858-15 15 June 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

School dining services provided by catering companies are subject to VAT

A hospitality association inquired whether the VAT exemption for childcare extends to school dining services provided by companies that are not educational centres. The Directorate General for Taxes (DGT) ruled that dining services are not exempt if provided by a catering company, even though the supervision and support of children are exempt.

The question raised

Cuestión planteada Si cabe la extensión de la exención del art. 20.Uno.9º LIVA al servicio de comedor escolar por encontrarse directamente relacionado con la guarda y custodia de niños.

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