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V0931-18 11 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

21% standard VAT rate applies to company (travel agency regime) and 10% reduced rate to taxi services

A company managing taxi services for clients via a call centre has requested clarification on the applicable VAT rate. The DGT has determined that the company acts as a travel agency and must apply the 21% rate, whereas taxi drivers must apply the 10% rate.

The question raised

Applicable tax rate for the services provided by the company to its clients and by the taxi drivers to the company.

The DGT's ruling

The company provides transport services in its own name using exclusively third-party means, therefore the special regime for travel agencies with a rate of 21% is applicable to it. For its part, the passenger transport services provided by the taxi driver partners to the company are subject to the reduced rate of 10%.

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