Skip to content
V1127-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Services from a Jordanian provider are not subject to VAT if the special travel agency scheme applies

A public entity requested a ruling on the VAT treatment of services received from a provider in Jordan. The DGT has determined that, under the special travel agency scheme, these transactions are not subject to Spanish tax as they are not carried out from an establishment within national territory.

In 6 key points

Lifecycle

2023-05-04PublishedPublished 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