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V0559-17 ·2 March 2017 ·consulta-vinculante Medium impact
Tax

VAT treatment of mediation services and travel insurance for agencies

A travel agency seeks clarification regarding the application of the special regime, the taxability of its mediation services, and the treatment of travel insurance. The DGT clarifies that mediation is exempt if the transport is international and analyses whether insurance is an independent service based on the customer's freedom of choice.

In 6 key points

How it affects those involved

This ruling clarifies the VAT implications for travel agencies, specifically distinguishing between mediation services subject to exemptions for international transport and the taxability of insurance products based on whether they are considered accessory or independent services.

Lifecycle

2017-03-02PublishedPublished 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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