Skip to content
V2363-21 ·20 August 2021 ·consulta-vinculante Medium impact
Tax

Electric scooter rentals subject to 21% standard VAT rate rather than 10% reduced rate

A query was raised regarding whether the 10% reduced VAT rate for passenger transport applies to electric scooter rental services. The DGT ruled that the 21% standard rate must be applied, as the service does not involve a carrier performing a transfer of persons.

In 5 key points

How it affects those involved

Businesses providing electric scooter rentals must apply the standard VAT rate of 21% instead of the reduced rate for passenger transport.

Lifecycle

2021-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact