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V1897-24 ·21 August 2024 ·consulta-vinculante Medium impact
Tax

Transfer services subcontracted by a travel agency are subject to the special regime for travel agencies

A travel agency enquired whether passenger transfer services, subcontracted and invoiced to a UK tour operator, were subject to or exempt from VAT. The DGT ruled that, as they are acting in their own name, these services are subject to the special regime for travel agencies.

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2024-08-21PublishedPublished 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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