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A travel agency has requested clarification regarding the deductibility of expenses and the application of the pro-rata rule under the special regime. The DGT clarifies that expenses providing a direct benefit to the traveller are not deductible, whereas the company's general overheads are deductible without the need to apply the pro-rata rule.
This ruling clarifies the distinction between corporate overheads and direct costs of travel services, providing legal certainty on VAT deduction rules for travel agencies operating under the special regime.
The tax team reviews your specific situation.
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