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A company asks whether adapted transport for day centres users is VAT-exempt. The DGT responds that exemption applies only if users are sick or injured and vehicles have permanent structural, technical or mechanical modifications.
Question posed: Whether the provision of the transport service subject to this inquiry would be exempt from Value Added Tax.
The exemption for the transport of sick or injured persons requires that the recipients be injured or sick persons and that the vehicle be specially adapted through permanent structural, technical, or mechanical modifications. If these requirements are not met, the transport of elderly persons to day centers is subject to VAT at the reduced rate of 10%. If exempt and non-exempt services are mixed in a single operation for a single price, the taxable base shall be determined proportionally to the market value of each.
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