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V0487-19 ·6 March 2019 ·consulta-vinculante Medium impact
Tax

VAT deduction for travel agencies depends on whether goods or services directly benefit the traveller

A travel agency has enquired whether it can deduct VAT from corrective invoices issued by a supplier that were previously considered exempt. The DGT ruled that deductibility depends on whether the acquisitions directly benefit the traveller or if the general regime applies.

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2019-03-06PublishedPublished 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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