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V2530-21 ·8 October 2021 ·consulta-vinculante Medium impact
Tax

Special travel agency regime applies to transport and accommodation services provided in one's own name

A mountain guide inquired whether their services, which include transport and accommodation contracted from third parties, are subject to the special travel agency regime. The DGT ruled that they are, as the guide acts in their own name using third-party services.

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2021-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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