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V3158-23 ·5 December 2023 ·consulta-vinculante Medium impact
Tax

The reduced VAT rate of 10% applies to maritime excursions and passenger transport by boat

A natural person inquires which VAT rate applies to maritime excursion services, diving, and boat transport without disembarkation. The DGT determines that the reduced rate of 10% applies as it is considered passenger transport.

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2023-12-05PublishedPublished 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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