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V2668-14 8 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

School catering and transport services subject to 10% reduced VAT rate if not provided by the educational institution

A local council has requested clarification regarding VAT exemptions on various social and educational services. The DGT has determined that school transport and catering services are not exempt if they are not provided by the educational institution itself, meaning the 10% reduced rate applies.

The question raised

Cuestión planteada Aplicación de alguna exención en el Impuesto sobre el Valor Añadido. Tipo impositivo aplicable.

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