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V0019-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Information and organisational services provided by one travel agency to another in the Canary Islands are not subject to VAT

A travel agency sought clarification on whether its information, reception, and transport control services provided to another agency in the Canary Islands were subject to VAT. The DGT ruled that, as these are ancillary services and do not include accommodation or transport provided in its own name, the special VAT regime for travel agencies does not apply, and they are not considered to have been performed within the scope of the tax.

In 6 key points

How it affects those involved

This ruling clarifies the boundaries of the special VAT regime for travel agencies, confirming that purely administrative or organisational support services provided between agencies do not trigger the special regime if they lack the core elements of travel services.

Lifecycle

2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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