Reduced VAT on Public Transport Tickets

Last updated: 5 November 2017
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.
End uses covered
  • Transport end-uses
  • Road transport