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V2362-20 ·10 July 2020 ·consulta-vinculante Medium impact
Tax

Training and accommodation programmes may be subject to travel agency regime

A company offers paid internships and university courses to foreign students, including accommodation. The DGT rules that if travel services are not ancillary to training, the special travel agency regime applies.

In 6 key points

Lifecycle

2020-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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