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V1038-15 ·6 April 2015 ·consulta-vinculante Medium impact
Tax

Opting out of the special regime for travel agencies is possible if the client is entitled to VAT deduction

A travel agency has requested clarification regarding the application and opting out of the special regime for travel agencies (REAV) for travel services and event organisation. The DGT clarifies that the REAV applies to travel services comprising accommodation or transport with ancillary services, whereas event organisation constitutes a distinct single supply.

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2015-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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