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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer intends to organise trips and leisure activities in Spain for corporate clients from the EU and the USA. The DGT rules that the taxpayer must register under the relevant IAE heading for travel agencies and may opt for the general VAT regime for specific transactions.
This ruling clarifies the conditions under which travel agencies can opt for the general VAT regime, provided their clients are businesses entitled to VAT deduction, potentially simplifying tax recovery for B2B services.
The tax team reviews your specific situation.
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