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. IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]