Doctrine by topic · DGT Observatory

Catering Service: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 19 rulings · 2015–2019

Current position

The preparation and supply of school menus is taxed at the reduced rate of 10%. Services involving care, support, and supervision of children in educational centers during lunch, breaks, or extracurricular activities are subject to but exempt from IVA (Value Added Tax). If both services are provided for a single price, the taxable base must be broken down proportionally according to the market value of each. The exemption for supervision does not apply to childcare services during holiday periods, camps, or external catering.

Automatic analysis was unable to anchor the milestones to the available criteria. The DGT's position appears consistent within the corpus.

Analysis based on 17 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V1721-17 4 Jul 2017

Outsourced dining services in residential care subject to 10% VAT

SG de Impuestos sobre el Consumo
tipo impositivo reducidoservicio de comedoratención residencialplazas concertadasprestación económica vinculada LIVA — Ley 37/1992 del IVA art. 91.1.2.2ºLIVA — Ley 37/1992 del IVA art. 91.1.2.7º
Affects CompanyExpat · Non-residentIndividual

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