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A travel agency has requested clarification regarding the VAT rate applicable to its services and its suppliers' invoices. The DGT has clarified that if the travel takes place in Spain, the agency must apply the 21% standard rate, whereas its suppliers will apply the rate corresponding to the specific nature of each service.
Travel agencies operating within Spain must ensure the correct application of the 21% standard VAT rate for domestic services, distinguishing these from supplier invoices which may follow different tax treatments.
The tax team reviews your specific situation.
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