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V1385-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Hotel reward points classified as multi-purpose vouchers and taxed on distribution margin

A tourism company sought clarification on whether its hotel reward points constitute multi-purpose vouchers and how its services are taxed. The Directorate General for Taxes (DGT) ruled that they are multi-purpose vouchers and that the company must be taxed on the positive margin between the voucher sale price and the hotel cost.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for travel intermediaries using loyalty schemes, establishing that revenue is derived from the distribution margin rather than the full voucher value.

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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