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A catering company has requested clarification on whether its dining and childcare services are VAT exempt. The DGT clarifies that the supply of menus is subject to the reduced rate of 10%, whereas only the care and supervision of children within the centre is exempt if provided by the educational institution itself.
Cuestión planteada Si conforme al artículo 20-Uno-9º de la Ley 37/1992 los servicios y entregas efectuados por la consultante quedan exentos. Si la exención está condicionada en función del destinatario de la facturación, que puede ser el centro docente o las familias. En caso de concurrir exención, cómo afectaría al derecho de deducción de cuotas soportadas en IVA.
Los servicios de elaboración y suministro de menús escolares están sujetos al tipo reducido del 10%. La exención de IVA solo se aplica a los servicios de atención, apoyo y vigilancia de niños en el centro docente durante el comedor, recreos o horario extraescolar, siempre que sean prestados directamente por el centro educativo. La exención es aplicable tanto si se factura al centro como a los usuarios. La deducibilidad del IVA soportado estará limitada por la realización de estas operaciones exentas, debiendo aplicarse la regla de la prorrata.
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