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V0023-21 ·14 January 2021 ·consulta-vinculante Medium impact
Tax

The organization of gastronomic routes is classified as a travel agency in the IAE and the special VAT regime does not apply

A consultant organizes gastronomic routes accompanying clients through restaurants and wineries. The DGT determines that they must register in the IAE as a travel agency and that, as it does not include transport or accommodation, the general VAT regime must be applied.

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Lifecycle

2021-01-14PublishedPublished 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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