Historical tuk-tuk tours will be taxed at 10% VAT

The nature of tourism services that combine transport with cultural value has been defined following a recent resolution from the Dirección General de Tributos (DGT). The inquiry focuses on determining the tax burden and fiscal classification of companies operating historical tours using light vehicles, such as tuk-tuks.

What the DGT has resolved

The advisory body has determined that historical tuk-tuk tour services fall within the category of passenger transport. For this reason, the reduced 10% VAT rate is applicable, in accordance with the provisions of Article 91.Uno.2.1º of Law 37/1992.

Regarding the Impuesto sobre Actividades Económicas (IAE), the DGT has specified that this activity must be classified under group 755 of the first section of the Tariffs. This places the economic activity under the heading of "Travel agencies," regardless of the type of vehicle used for the tour.

What this means for you

If you carry out an economic activity consisting of conducting cultural or historical tours using light vehicles, you must take the following implications into account:

• Tax burden: The VAT applicable to your services will be the reduced rate of 10%, which represents a difference compared to the general rate.
• Fiscal classification: Your activity must be correctly registered in the IAE under the travel agency heading to comply with current regulations.
• Scope: This interpretation affects both self-employed professionals and tourism or transport companies that regularly operate this type of service.

What should be done

It is necessary to verify that the economic activity declared to the Agencia Tributaria matches the reality of the services provided. An incorrect classification in the IAE or the application of an erroneous VAT rate could lead to tax contingencies. It is recommended to assess the particular situation of your business model to ensure that the classification in group 755 and the application of the 10% reduced rate are correct according to the actual operation of your tours.