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V2930-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate for accommodation and catering may apply if travel agency special regime is waived

A sports tournament organiser has enquired whether the 10% reduced VAT rate can be applied to accommodation and catering services. The DGT has ruled that, as these constitute a single travel package, the special regime for travel agencies applies (general rate on the margin), unless the organiser waives said regime.

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2015-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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