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V1492-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Company-paid tourist attraction tickets are not disbursements and must be included in the taxable base

An excursion company in the Canary Islands has enquired whether the cost of tourist attraction tickets paid by the company can be treated as a disbursement. The DGT has ruled that, as the tickets are acquired in the company's own name, they do not meet the requirements for a disbursement and must be included in the taxable base of the service.

In 6 key points

How it affects those involved

Companies must ensure that costs incurred in their own name are correctly included in their taxable base rather than being treated as disbursements, affecting VAT and income tax calculations.

Lifecycle

2024-06-18PublishedPublished 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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