Skip to content
V1096-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Tourism mediation services on behalf of third parties are not subject to the special travel agency regime

An individual seeks clarification on whether providing mediation services between tourism providers and customers via a website falls under the special travel agency regime and how it is taxed for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the special travel agency regime does not apply and that commissions are classified as income from professional activities.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between travel agencies and mediation services, affecting how intermediaries are taxed and their regulatory obligations.

Lifecycle

2019-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact