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A company has requested clarification on the VAT rate applicable to tourist sea excursions in Malaga. The DGT has ruled that a 10% rate applies if the company uses its own means, whereas a 21% rate applies if the special regime for travel agencies is used.
Businesses providing sea excursions must distinguish between using their own resources and operating under the special travel agency regime to determine the correct VAT rate.
The tax team reviews your specific situation.
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