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V0835-21 ·8 April 2021 ·consulta-vinculante Medium impact
Tax

VAT general scheme option available for travel services if the client is a business or professional

An air mediation company inquired whether it could opt out of the special regime for travel agencies and if the international transport exemption would apply. The DGT ruled that the general scheme may be chosen when the recipient is a business or professional entitled to VAT deduction, provided prior notification is given.

In 6 key points

How it affects those involved

Businesses providing travel mediation services may benefit from the general VAT regime instead of the special travel agency regime when dealing with B2B clients, potentially allowing for VAT recovery.

Lifecycle

2021-04-08PublishedPublished 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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