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V0286-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

Travel agencies under the special regime taxed via a single supply at the standard VAT rate

A travel agency has requested clarification on how to apply VAT to services provided to clients in Spain and abroad. The DGT clarifies that the special regime for travel agencies must be applied, treating the service as a single supply, with a partial exemption for services performed outside the Community.

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2018-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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