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V1630-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

The special regime for travel agencies applies when acting on their own behalf and not on behalf of others

A travel agency inquires regarding the invoicing of trips purchased from wholesalers and mediation commissions. The DGT clarifies that the special regime only applies if the agency acts on its own behalf, whereas mediation on behalf of others is subject to a different invoicing regime.

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2023-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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