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V1762-25 ·30 September 2025 ·consulta-vinculante Low impact
Tax

Application of the special regime for travel agencies for accommodation, transport, and guide services contracted from third parties in one's own name

A travel organisation providing accommodation, transport and third-party guides is assessed by the DGT, which determines it must apply the special travel agency VAT regime when acting in its own name with external services.

In 6 key points

How it affects those involved

The company must now apply the special travel agency VAT regime, affecting its tax base and rate.

Lifecycle

2025-09-30PublishedPublished 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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