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V1320-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Ferry ticket intermediation subject to VAT if carrier is based in Spain

A travel agency asks about VAT on commissions charged to Spanish and non-Spanish carriers. The DGT responds that VAT applicability depends on the carrier's location, and exemption from intermediation applies only if the transport is exempt due to destination or origin outside the VAT scope.

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Lifecycle

2021-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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