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V3396-15 ·4 November 2015 ·consulta-vinculante Medium impact
Tax

Application of the special regime for travel agencies and rules of localization

A travel agency has requested clarification regarding the application of its special tax regime and the localization of its services. The DGT clarifies that the special regime must be applied when acting in its own name using third-party services, and determines the rules of localization based on the type of service provided.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for travel agencies acting as principals and establishes the criteria for determining where services are deemed to be provided for VAT purposes.

Lifecycle

2015-11-04PublishedPublished 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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