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V3308-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

Special VAT regime for travel agencies applies when acting in own name, with no VAT breakdown required

A retail travel agency has requested clarification on whether it must correct wholesaler invoices and how it should invoice when acting in its own name. The DGT clarifies that if the agency acts in its own name, the special travel agency regime applies; in this case, the price difference is not considered mediation, but rather the acquisition of a travel service.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between acting as an intermediary and acting as a principal, which determines whether the special VAT regime or standard VAT rules apply.

Lifecycle

2020-11-06PublishedPublished 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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