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V3335-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Special travel agency regime applies if packages include accommodation or transport

A company markets language course packages and work/internship programmes abroad. The DGT rules on its taxation regarding IAE and VAT, determining when the special travel agency regime must be applied versus the general regime.

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Lifecycle

2016-07-15PublishedPublished 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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