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An entity providing transport services to student centers for individuals with functional diversity inquires whether its services are exempt from VAT as social assistance. The DGT determines that they are not exempt because the inquiring entity is neither a Public Law entity nor a private establishment of a social nature, but the reduced rate does apply.
Question raised: Taxation under Value Added Tax and the applicable tax rate for the provision of the transport service subject to inquiry.
Transport services are not exempt from VAT because the providing entity does not hold the status of a Public Law entity or a private establishment of a social nature required for the social assistance exemption. Nevertheless, these passenger transport services are subject to the reduced tax rate of 10% according to current regulations.
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