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V3084-20 ·14 October 2020 ·consulta-vinculante Medium impact
Tax

Special travel agency regime applies to accommodation services with ancillary services

A company provides accommodation, meals, and cleaning to students through a bundled price. The DGT determines that the special travel agency regime must be applied and analyses the taxation of the housing rental.

In 6 key points

Lifecycle

2020-10-14PublishedPublished 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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