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V1142-18 ·7 May 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to vehicle rental with driver as passenger transport

A company has requested clarification on the VAT rate applicable to the rental of vehicles with a driver. The DGT has determined that this activity constitutes a form of passenger transport rather than a vehicle rental service.

In 4 key points

Lifecycle

2018-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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