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A member company of a UTE asks whether adapted transport provided to the UTE is exempt from VAT. The DGT responds that the service is liable to VAT, and exemption only applies if the users are patients or injured persons and the vehicle is specially adapted.
Question posed: Whether the provision of the transport service subject to this consultation by the applicant to the Joint Venture and by the latter to the consortium would be exempt from Value Added Tax.
The operations carried out by the members of a temporary joint venture and by the joint venture itself are subject to VAT as they hold the status of entrepreneurs. The transport of persons with disabilities is only exempt if it is carried out in vehicles with permanent structural, technical, or mechanical modifications that adapt them specifically for this purpose. If these requirements are not met, the service shall be taxed at the reduced rate of 10%.
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