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V1495-26 ·11 June 2026 ·consulta-vinculante Medium impact
Tax

Guiding services to non-resident agencies are not subject to VAT; the treatment of tickets depends on whether they are supplied or part of the taxable base

Un guía turístico consulta si sus servicios a agencias de viajes fuera de la UE están sujetos al IVA y cómo tratar las entradas de turistas que refactura. La DGT determina que los servicios no están sujetos al IVA por la ubicación de los clientes y que las entradas forman parte de la prestación principal.

Lifecycle

2026-06-11PublishedPublished 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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