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V0035-22 ·5 January 2022 ·consulta-vinculante Medium impact
Tax

Passenger transport services and mediation are VAT exempt if the journey connects to Ceuta

A query was raised regarding whether travel agency services for managing ferry and helicopter tickets are subject to or exempt from VAT. The DGT has determined that passenger transport and mediation performed on behalf of third parties are exempt if the port or airport of origin or destination lies outside the VAT territory, as is the case with Ceuta.

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Lifecycle

2022-01-05PublishedPublished 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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