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V1119-25 ·26 June 2025 ·consulta-vinculante Low impact
Tax

Travel agencies may claim partial VAT exemption for services outside the Community

A travel agency asks whether VAT applies to Caribbean tour packages. The DGT confirms that the special travel agency regime applies and that the portion of services rendered outside the Community is exempt.

In 6 key points

How it affects those involved

Travel agencies offering services abroad may now claim partial VAT exemption for services delivered outside the Community under the special regime.

Lifecycle

2025-06-26PublishedPublished 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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