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V2440-19 13 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

School canteen monitoring services are VAT exempt when provided in educational centres

A query was raised regarding whether monitoring services for children during meals in school centres, contracted by a local council, are exempt from VAT. The DGT ruled that these services involving care, support, and supervision during canteen and break times are exempt, whereas other activities such as school trips or transport are subject to the reduced VAT rate.

The question raised

VAT taxation of the described services and whether they are exempt pursuant to Article 20.One.9º of Law 37/1992.

The DGT's ruling

Services for the care, support, and supervision of children in educational centers during school lunch and the subsequent recess are exempt from VAT. This exemption applies whether invoiced to the educational center or city council, or directly to the parents. However, services provided by monitors for extracurricular activities, excursions, transport, camps, or trips are taxed at the reduced rate of 10%.

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