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V3026-18 ·26 November 2018 ·consulta-vinculante Medium impact
Tax

Application of the special regime for travel agencies acting in their own name and exemption conditions

A travel agency inquires regarding the VAT liability and exemption in the sale of airline tickets acting in its own name. The DGT clarifies that the special regime for travel agencies applies and that the portion of the service corresponding to provisions outside the Community shall be exempt.

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2018-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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