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V0713-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Urban public transport IVTM exemption does not depend on service regularity

A disability transport company asks whether it can benefit from the IVTM exemption. The DGT responds that the exemption depends on being classified as urban public transport and vehicle capacity, not on service management type or regularity.

In 6 key points

Lifecycle

2020-04-06PublishedPublished 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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