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V1158-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Travel agencies may opt for the general regime if the client is a business owner entitled to deduction

A digital travel agency inquires about the invoicing and declaration of its services under the special regime. The DGT clarifies that it may opt for the general regime if the client is a professional or business owner entitled to deduction.

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2021-04-29PublishedPublished 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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