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V0592-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Transport service is a separate provision and must be taxed at 10% VAT

A College Hostel asked whether bus service for residents was an accessory service to accommodation and maintenance. The DGT ruled that it is an independent service and must be taxed at the reduced rate.

In 6 key points

How it affects those involved

The service is considered independent from accommodation and must be subject to the reduced VAT rate.

Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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