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V2214-21 ·2 August 2021 ·consulta-vinculante Medium impact
Tax

Online travel agencies subject to digital services tax if acting on behalf of others

The Directorate General for Taxes (DGT) examines whether travel agencies are subject to the Digital Services Tax based on their business model. It determines that agencies acting on their own account are not intermediaries, whereas online agencies acting on behalf of others do perform the taxable event of online intermediation.

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2021-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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