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V1362-26 ·4 June 2026 ·consulta-vinculante Medium impact
Tax

Transport services within a UTE are subject to VAT

A member company of a UTE asks whether adapted transport provided to the UTE is exempt from VAT. The DGT responds that the service is liable to VAT, and exemption only applies if the users are patients or injured persons and the vehicle is specially adapted.

In 6 key points

Lifecycle

2026-06-04PublishedPublished 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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