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V3130-15 16 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

School catering services taxed at 10% while childcare supervision may be VAT exempt

A non-profit association has requested clarification regarding the VAT treatment of dining services and childcare supervision. The DGT has ruled that the supply of menus is subject to the reduced rate, whereas supervision is exempt provided certain requirements are met.

The question raised

Cuestión planteada Exención del servicio descrito.

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