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V1369-16 ·1 April 2016 ·consulta-vinculante Medium impact
Tax

Special travel agency tax regime applies when selling accommodation with external complementary services

An entity has requested clarification on whether to apply the special travel agency tax regime or the hospitality regime when renting a hotel floor to sell individual stays with additional services. The DGT has determined that the special travel agency regime must be applied if the entity acts on its own behalf and the services are provided by other entrepreneurs.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for entities acting as intermediaries or package providers, distinguishing between hospitality services and travel agency services based on the provider of the individual components.

Lifecycle

2016-04-01PublishedPublished 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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