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A local council has requested a ruling regarding the VAT liability and exemption of a morning school service involving monitors for childcare. The DGT has determined that care, support, and supervision during school and extracurricular hours (before and after class) are exempt, whereas other activities such as excursions or camps are subject to the reduced rate.
Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido.
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