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A municipality asks whether the fee for a school meal service concession is subject to VAT. The DGT states that the portion relating to meal operation is taxable, while the remainder is not.
Question raised: Liability for Value Added Tax regarding said service concession.
The portion of the fee relating to the operation of the school canteen is subject to VAT as it constitutes a business activity pursuant to Article 7.8º F) j) of Law 37/1992. The remaining portion of the fee shall not be subject to the tax, as it constitutes a concession of services where the Administration does not act as an entrepreneur, in accordance with Article 7.9º. The taxable base of each part shall be determined proportionally to the market value of the services provided.
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