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V0998-25 ·11 June 2025 ·consulta-vinculante Low impact
Tax

Special travel agency regime does not apply if no main transport or accommodation service is provided

A MICE travel agency inquires whether organizing a business event for an American entity falls under the special travel agency regime. The DGT responds that the regime does not apply if the organization does not include a main transport or accommodation service provided on behalf of the client.

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2025-06-11PublishedPublished 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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