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V2691-23 ·3 October 2023 ·consulta-vinculante Medium impact
Tax

Guided tour services without transport or accommodation subject to general VAT regime

A travel agency has requested clarification on whether the organisation of guided tours is subject to VAT. The DGT has determined that if these tours do not include transport or accommodation, the special regime for travel agents does not apply; instead, the general VAT regime must be used.

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2023-10-03PublishedPublished 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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