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V0149-17 ·24 January 2017 ·consulta-vinculante Medium impact
Tax

Travel agencies opting for the general regime may deduct VAT on goods and services benefiting the traveller

A travel agency currently using the special regime asks whether, by opting for the general regime, it can deduct VAT on services contracted for a trip that directly benefit the client. The DGT confirms that such a deduction is possible if the general regime is chosen.

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2017-01-24PublishedPublished 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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