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A natural person inquires which VAT rate applies to maritime excursion services, diving, and boat transport without disembarkation. The DGT determines that the reduced rate of 10% applies as it is considered passenger transport.
Question posed: Type of Value Added Tax applicable to said services.
Maritime excursions that include diving or water sports without disembarkation at the destination are subject to the reduced rate of 10% as passenger transport. However, if third-party means are used and a composite trip is constituted, the special regime for travel agencies with the general rate of 21% shall apply. In that case, the services acquired by the entity for said regime shall indeed be taxed at 10%.
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