Country:Spain
Year:1995
Policy status:In Force
Jurisdiction:National
Date Effective:1995
Policy Type:Economic Instruments>Fiscal/financial incentives>Tax relief
Policy Target:Transport>Vehicle type>Public transport
Description:

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 of 7%. The full 16% VAT rate applies to all other domestic passenger transport by air and sea.  The tax has had 3 rewrites and these rates have now changed.  Public transport was in the middle tier of tax in 1995 and 2010 and was placed in the lowest tax tier in 2012.

Last modified: Mon, 30 Oct 2017 13:39:07 CET