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V0879-26 ·22 April 2026 ·consulta-vinculante Medium impact
Tax

Portuguese accommodation, catering and transport not subject to Spanish VAT

A travel agency asks whether its Portuguese suppliers' services are subject to Spanish VAT. The DGT responds that accommodation, catering and inland transport in Portugal are not subject to Spanish VAT, but tour guide services are.

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2026-04-22PublishedPublished 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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