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V0569-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Travel agencies must charge VAT when selling tickets on their own behalf

A public entity asked whether VAT exemption for visits to natural parks extends to sales made by travel agencies to other wholesalers or hotels. The DGT replied that the exemption applies only when the public entity itself makes the sale, not when a travel agency acts on its own behalf.

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2025-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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