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V2883-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

Special agency regime applies to third-party transport services for private travellers

A travel agency asks whether it must apply the special agency regime to 'shuttle' transport services using third-party means and how to deduct VAT. The DGT confirms the regime applies and explains how to manage VAT deductions benefiting the traveller directly.

In 6 key points

How it affects those involved

Travel agencies providing transport services using third-party vehicles for private travellers must apply the special agency regime and can deduct VAT on expenses directly benefiting the traveller.

Lifecycle

2020-09-23PublishedPublished 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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