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V2000-24 ·18 September 2024 ·consulta-vinculante Medium impact
Tax

Passenger transport subcontracted by a company acting in its own name is subject to 21% VAT, unless the general regime is chosen

A transport company subcontracts services for clients in the United Kingdom and seeks clarification on the applicable VAT rate. The DGT indicates that if the company acts in its own name using third-party resources, the special regime for travel agencies applies, with the general rate of 21%.

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2024-09-18PublishedPublished 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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