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V3290-19 ·28 November 2019 ·consulta-vinculante Medium impact
Tax

Travel agencies acting in their own name must apply the special travel agency regime

A retail travel agency has requested clarification on whether it must apply the special travel agency regime and how to treat discounts from its suppliers. The DGT has determined that if the agency acts in its own name, it is subject to this special regime, and discounts constitute reductions to the taxable base.

In 6 key points

How it affects those involved

Travel agencies acting as principals rather than intermediaries must adopt the special VAT regime, which affects how they calculate their taxable base and handle supplier discounts.

Lifecycle

2019-11-28PublishedPublished 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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