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V2040-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

Urban passenger transport with guides must pay IAE under travel agency heading and 10% VAT

An urban transport company conducting tourist tours with historical narratives has requested clarification regarding its IAE heading and the applicable VAT rate. The DGT has determined that it must pay tax as a travel agency under the IAE and apply the reduced VAT rate of 10%.

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2020-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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