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V0919-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Special VAT scheme for travel agencies applies to the resale of travel services in one's own name

A retail travel agency has requested clarification on whether the special VAT scheme applies when selling accommodation services purchased from a wholesaler in the Canary Islands. The DGT clarifies that while the purchase from the wholesaler is not subject to VAT, the agency's resale is subject to VAT under the special scheme.

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Lifecycle

2016-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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