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V0898-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Accommodation and catering services are not subject to the travel agency regime if they are ancillary to training

A foundation asks whether it must apply the special travel agency regime when offering courses that include subcontracted accommodation and catering. The DGT rules that if these services are ancillary to the main educational service, the special regime does not apply.

In 6 key points

How it affects those involved

This ruling clarifies that educational entities providing bundled services do not need to act as travel agencies for VAT purposes, provided the accommodation and catering are secondary to the primary educational purpose.

Lifecycle

2024-04-23PublishedPublished 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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