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V1382-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Vouchers for mountain products issued by a travel agency are single-purpose vouchers

A travel agency inquires whether vouchers for purchasing products from a specific brand are single-purpose or multi-purpose, whether the travel agency special scheme applies, and whether the VAT is deductible. The DGT determines that they are single-purpose vouchers and that the agency provides a mediation service.

In 6 key points

Lifecycle

2023-05-23PublishedPublished 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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