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V2304-17 ·12 September 2017 ·consulta-vinculante Medium impact
Tax

Special travel agency regime applies to transport services using third-party means

A non-profit student association has queried whether its transport services are subject to the special travel agency regime. The DGT has ruled that, because third-party means are used, the special regime must be applied instead of the exemption for non-profit entities.

In 6 key points

How it affects those involved

This ruling clarifies that the use of third-party transport resources triggers the special travel agency tax regime, preventing non-profit organisations from claiming exemptions if they act as intermediaries in transport services.

Lifecycle

2017-09-12PublishedPublished 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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