Lifecycle
- Effective
- Last change
Country / jurisdiction: Spain · Year: 1995 · Status: In force · Level: National · Type: Voluntary
Reduced VAT on tickets for public transport can promote its use. Some public transport, namely all rail and bus transport and travel between the mainland and the Balearic Islands by air and sea, is subject to a reduced VAT rate, currently established at 10%. The passenger transport by air and sea, coming from or to locations outside Spain are exemped from the VAT.
Source
https://www.iea.org/policies/1297Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.