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V3170-16 ·7 July 2016 ·consulta-vinculante Medium impact
Tax

Mediation services on behalf of others may be exempt from VAT if the recipient is a Canarian professional

A travel agency acts as an intermediary for a Canarian wholesaler providing accommodation to an end customer. The DGT examines whether the mediation commission is subject to VAT or if the effective use and enjoyment rule applies.

In 6 key points

Lifecycle

2016-07-07PublishedPublished 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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