Doctrine by topic · DGT Observatory

Passenger Transport: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 43 rulings · 2014–2026

Current position

The transport of passengers and their luggage is taxed at the reduced rate of 10%. This includes tuk-tuk tour services and hot air balloon transfers between different points that fulfill the nature of passenger transport. For the exemption regarding the transport of the sick, the vehicle must feature permanent structural or technical adaptations.

The DGT's position remains stable in the application of the 10% reduced rate for various modes of transport. The doctrine has progressively specified the cases of exemption and the nature of specific services such as mediation or tourist tours. No changes in criterion are observed, but rather an extension of the application of the reduced rate to new forms of mobility.

Turning points

  1. V0832-22

    Establishes the presumption of 100% use for the VAT deduction on the electricity supply of vehicles intended for passenger transport for consideration.

  2. V2003-25

    Specifies that the exemption for the transport of the sick requires permanent structural or technical adaptations in the vehicle, applying the 10% rate to the transport of the elderly to day centers without such adaptations.

Analysis based on 41 of 43 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5422-26 30 Jul 2026

10% VAT reduced rate applied to cultural tuk-tuk tours

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosactividad empresarialepígrafe de iaeagencias de viajes LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0856-26 20 Apr 2026

Public contributions for school transport are exempt from VAT

SG de Impuestos sobre el Consumo
subvención vinculada al preciocontraprestacióndistorsión de la competenciatransporte de viajerosdeducción del impuesto LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0845-26 20 Apr 2026

Public contributions for school transport are not VAT subject operations

SG de Impuestos sobre el Consumo
subvención vinculada al preciocontraprestacióndistorsión de la competenciatransporte de viajerossujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0837-26 20 Apr 2026

Public contributions for school transport are exempt from VAT

SG de Impuestos sobre el Consumo
subvención vinculada al preciocontraprestacióndistorsión de la competenciatransporte de viajerossujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0832-26 17 Apr 2026

Public contributions for school transport are not subject to VAT

SG de Impuestos sobre el Consumo
subvención vinculada al preciocontraprestacióndistorsión de la competenciatransporte de viajerostipo reducido LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V2251-19 20 Aug 2019

Reduced 10% VAT rate applies to sea excursions provided using own means

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosrégimen especial de agencias de viajesmedios propiosmedios ajenos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.2.1º
Affects CompanyExpat · Non-residentIndividual
V1616-19 28 Jun 2019

Reduced 10% VAT rate applies to sea excursions provided using own means

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosrégimen especial de agencias de viajesmedios propiosmedios ajenos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.2.1º
Affects CompanyExpat · Non-residentIndividual

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