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V2629-24 ·20 December 2024 ·consulta-vinculante Medium impact
Tax

Travel cancellation compensation is excluded from the VAT taxable amount

A wholesale travel agency has requested clarification on whether customer cancellation charges should be included in the VAT taxable amount. The Directorate-General for Taxes (DGT) has ruled that these amounts are compensatory in nature and do not constitute consideration for a service, and therefore are not subject to VAT.

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2024-12-20PublishedPublished 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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