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V0338-16 ·27 January 2016 ·consulta-vinculante Medium impact
Tax

Application of the special travel agency scheme to event services including transport or accommodation

A confederation of travel agencies has requested clarification on the taxation of event planning services (MICE) and whether the special travel agency scheme applies. The DGT clarifies that while event organisation is considered a single service, the special travel agency scheme applies if transport or accommodation services are included.

In 6 key points

How it affects those involved

This ruling clarifies the scope of the special VAT regime for travel agencies, determining that the inclusion of transport or accommodation within event services triggers the application of this specific tax regime.

Lifecycle

2016-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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