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V0690-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Special regime for travel agencies applies when acting in own name selling transport services

A travel agency has requested clarification on whether the sale of a Valencia-Rome flight is VAT exempt or subject to the special regime for travel agencies. The DGT has determined that if the agency acts in its own name, it must apply the special regime for travel agencies.

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2020-04-03PublishedPublished 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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