Skip to content
V4497-16 ·18 October 2016 ·consulta-vinculante Medium impact
Tax

Urban passenger transport with fixed itineraries and stops taxed at 10% VAT when using own means

A query was made regarding the correct IAE heading and the applicable VAT rate for passenger transport in vehicles with up to six seats, featuring urban routes and historical commentary. The DGT confirms the heading for collective urban transport and the reduced VAT rate of 10% when provided using own means.

In 6 key points

Lifecycle

2016-10-18PublishedPublished 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