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V3428-20 ·26 November 2020 ·consulta-vinculante Medium impact
Tax

Special tax regime for travel agencies applies when providing transport or accommodation in one's own name using third-party services

A mountain guide inquired whether the special tax regime for travel agencies should be applied when organising excursions involving transport and accommodation. The DGT ruled that if the guide acts in their own name using third-party services, they must apply said special regime to the gross margin.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for service providers who act as principals rather than intermediaries when arranging travel components, shifting the tax base from total turnover to the gross margin.

Lifecycle

2020-11-26PublishedPublished 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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