claim VAT back on taxis in Spain

Taxi costs fall under transport, Spain determines the deduction

VAT on a taxi ride in Spain can be included in a refund request, but whether Spain actually grants that VAT depends on the rules that Spain itself applies for this expense category. Taxi costs fall in the system of the ten EU expense categories under the transport category, together with for example car rental, fuel and tolls. This classification determines how the request is structured, but says nothing about the outcome: each EU country may itself determine which expense categories it fully allows, partially allows, or excludes, just as it does for domestic entrepreneurs established there.

That difference per country is precisely