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A query was raised regarding whether the 10% reduced VAT rate for passenger transport applies to electric scooter rental services. The DGT ruled that the 21% standard rate must be applied, as the service does not involve a carrier performing a transfer of persons.
Cuestión planteada Aplicabilidad al servicio descrito del tipo reducido del 10 por ciento contenido en el artículo 91.Uno.2.1º de la Ley 37/1992, como actividad de transporte de viajeros.
Para que una operación sea transporte de viajeros debe existir un transportista que se obligue a trasladar a una persona de un lugar a otro. En el alquiler de patinetes, el servicio es simplemente el arrendamiento de un vehículo para uso del arrendatario, careciendo del elemento subjetivo del conductor o transportista. Por tanto, no es transporte y debe tributar al tipo general del 21% según el artículo 90.Uno de la Ley 37/1992.
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