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V3494-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Special travel agency tax regime applies to training courses including accommodation or transport

A company organises study trips to the United Kingdom that include flights, accommodation, and training. The DGT has determined that if the package includes third-party services such as transport or lodging, the special travel agency tax regime must be applied.

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Lifecycle

2019-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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