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V2251-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to sea excursions provided using own means

A company has requested clarification on the VAT rate applicable to sea excursions for tourists in a bay. The DGT indicates that a 10% rate applies if the service constitutes passenger transport; however, it warns that if the company acts as a travel agency using third-party means, the standard 21% rate will apply.

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Lifecycle

2019-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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