Skip to content
V0554-17 ·2 March 2017 ·consulta-vinculante Medium impact
Tax

Tax regime for flight broker services depends on whether acting on own or behalf of another

A charter flight brokerage company has requested clarification regarding its VAT liability, exemptions, and applicable rates. The DGT clarifies that if the company acts on its own behalf, the special regime for travel agencies applies; however, if it acts on behalf of another, the general regime for mediation applies.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between travel agency services and mediation services for flight brokers, which determines the VAT treatment and applicable tax rates.

Lifecycle

2017-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact