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V2352-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Transport of persons with reduced mobility in adapted taxis taxed at 10% if exemption criteria are not met

A query was raised regarding whether adapted taxi services for persons with reduced mobility are exempt from VAT. The DGT has determined that the exemption only applies if the vehicle has undergone permanent structural, technical, or mechanical modifications compared to its original configuration.

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2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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