Skip to content
V3015-14 ·5 November 2014 ·consulta-vinculante Medium impact
Tax

Accommodation services in Andorra marketed by a Spanish entity may be subject to VAT under the special scheme for travel agencies

A Spanish company purchases accommodation services in Andorra to market them online to customers worldwide. The DGT rules that, although the properties are located outside of Spain, the activity falls within the special scheme for travel agencies.

In 6 key points

Lifecycle

2014-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact