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V2608-24 ·19 December 2024 ·consulta-vinculante Medium impact
Tax

Accommodation and transport services are not ancillary to dentistry and are subject to the travel agency special regime

A dental professional enquired whether providing accommodation and transport for clients constitutes an ancillary service to their healthcare activity. The DGT has ruled that these are independent services which must be taxed under the special regime for travel agencies.

In 6 key points

How it affects those involved

Dental professionals providing travel-related services must apply the special tax regime for travel agencies rather than treating them as ancillary to their primary healthcare services.

Lifecycle

2024-12-19PublishedPublished 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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