Skip to content
V0658-16 ·17 February 2016 ·consulta-vinculante Medium impact
Tax

Services provided by a travel agency not established in Spain are not subject to VAT in Spanish territory

A query was raised regarding whether services provided by a travel agency not established in Spain are subject to VAT in this territory. The DGT ruled that, when applying the special scheme for travel agencies, the service is deemed to be provided where the agency has its registered office or permanent establishment.

In 5 key points

Lifecycle

2016-02-17PublishedPublished 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