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V0574-20 ·10 March 2020 ·consulta-vinculante Medium impact
Tax

Special regime for travel agencies applies only to services provided in one's own name

A travel agency enquired whether its travel packages, which include both its own services and those provided on behalf of third parties, can be taxed entirely under the special regime for travel agencies. The DGT ruled that this regime is only applicable to services provided by the agency in its own name.

In 6 key points

How it affects those involved

This ruling clarifies the scope of the special tax regime for travel agencies, limiting its application to services rendered in the agency's own name and excluding those provided on behalf of third parties.

Lifecycle

2020-03-10PublishedPublished 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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