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V1461-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Mediation services on behalf of third parties for flights are subject to VAT based on transport location

An intermediary company is inquiring whether its mediation service for booking flights should be classified as being provided on behalf of a third party and if it is exempt from VAT. The DGT determines that by connecting the airline with the customer, it performs mediation, and the application of the exemption depends on whether the transport is international.

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Lifecycle

2017-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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