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V0109-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to passenger transport on sea excursions between Spanish ports

A company has requested clarification regarding the VAT treatment and applicable rate for sea excursions on vessels chartered from third parties. The DGT has determined that the service constitutes passenger transport, and the reduced rate of 10% applies as the journey takes place within national territory.

In 6 key points

Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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