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V2267-15 ·17 July 2015 ·consulta-vinculante Medium impact
Tax

Courses with transport and accommodation trigger travel agency regime

A language course organisation with third-party transport and accommodation services asks whether it must apply the special travel agency regime. The DGT confirms that it must apply if these services are part of a package and not mere accessories.

In 6 key points

Lifecycle

2015-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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