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V2402-22 ·18 November 2022 ·consulta-vinculante Medium impact
Tax

Application of the special regime for travel agencies to transport or accommodation services provided in one's own name using third-party means

A professional provides guiding, hotel reservation, transport, and leisure services to foreign clients. The DGT determines that if she acts in her own name by combining transport or accommodation with other services using third-party means, she must apply the special regime for travel agencies.

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Lifecycle

2022-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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