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V1715-15 ·1 June 2015 ·consulta-vinculante Medium impact
Tax

Special travel agency scheme applies to all clients, whether consumers or businesses

A German travel agency inquired whether the special travel agency scheme applies equally when its clients are end consumers or businesses. The DGT ruled that the scheme is applicable to any client and that the service is deemed to be provided at the location of the agency's registered office.

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2015-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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