It is Friday and there may already be those who are already reading this post from another location different from their usual job. The reason is because next week the December bridge takes place, a combination of holidays at both ends of the week, which depending on the agreement, available days, and judgment of supervisors or higher controls, can become a previous vacation more than remarkable.
Today we analyze, from the fiscal section, the tax burden that all these displacements have depending on the way they are carried out, regardless of air, earth or sea.
air – plane
The main reference point in terms of taxes in displacements by plane is whether the destination is inside or outside Spain. Air transport has airport rates, a tribute that airports charge airlines for the use of their tracks, facilities in general and that the airline proportionally transferred to travelers not in their entirety, but through the passenger rate.
Airport rates are the main tax linked to air trips. The Ministry of Development is the one who determines the amount that must be paid in each case and the airline acts in this case as a collector, since the money collected by the traveler rate later impacts it to the airport.
In the issuance of a ticket, we will find the following codes, as aerial general rates:
– qw: passenger rate, which corresponds to the use of airport facilities by that.
– andq: supplement of airlines, which they receive to compensate for the increase in the price of oil, safety expenses and insurance premiums.
– fr: civil aviation rate that the State receives. It serves to finance the functioning of civil aviation administration and territory management.
– XT: environment security rate, which receives the State and serves to finance security measures such as the control of passengers and luggage, or even fire protection. This rate is destined for airport operators.
In this regard, it should be noted that there is no single tax rate attached to air transport, but that it can vary depending on the type of airport -the greater size of it, greater rates -, of the company -cost -strategy of costs -, In addition to destination -more rates to international flights -.
land – car, bus and train
Within land transport, the most common option is that of the travel trip. In this case, when talking about taxes we do not refer to a special specific rate, but rather, to the set of taxes associated with the active itself, both to be able to use it, and by using the infrastructure of the State:
- Registration Tax: This tribute taxes the acquisition of a vehicle
- Circulation Tax : The mechanical traction vehicles tax is applied to most vehicles and is paid for the simple fact of owning a car. It is the price that the State marks to circulate through the deterioration that is caused to the roads
- Special Taxes on Hydrocarbons, that is, costs attached to gasoline.
- VAT on toll highway: within the cost of the ticket , the receipt will include the corresponding VAT of 21%.
- VAT in acquisitions and tax on patrimonial transmissions, depending on whether the vehicle is newly acquisition or second -hand.
The last great option to move by land is the train. As with the bus, passengers should only pay 10% in VAT when the ticket is expected. Yes there are changes with respect to the international movement between countries of the European Union, and in this type of transport, it is not necessary origin is sufficient.
sea – private boat or cruise
There are mainly two possibilities to travel by boat: dispose of an own boat – yes, it could also be rented – or hire a cruise. In both cases you will have to pay taxes of one or another.
Those who have their own vessel, must deal with taxes associated with the purchase and possession of said ship, through the following taxes:
- Enrollment Tax : In the event that it does not exceed eight meters in length, it will not be subject to the payment of taxes, but if it is greater, it will have to be paid for 12% of its value (11 % in the Canary Islands).
- Recreation and Sports Boat rate : It is paid for the use of the port area of the port and the works and facilities that allow maritime access to the assigned or anchoring position, thus as well as as the stay in them for their crew and passengers, the use of their springs, land access, circulation roads and other fixed port facilities.
- T-0 rate for maritime signaling service: similar to the previous one, only the latter corresponds to the different signaling that have an impact on maritime traffic.
In addition, we must add the costs of mooring and those that can be derived from the Patrimony Tax, in case of having to deal with it.
who, on the other hand, decide to bet this bridge – or those themselves and the port fees that each port charges depending on where the boat is directed. Generally, they are included in the ticket, although each travel agency or portal agency has its own policies.
Given the case, from Verum Management we respond to any consultation that has to do with the tax scope, although after this entry, above all, we want to desire a happy bridge to all our clients, collaborators and readers. More: info@verumasesores.com
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