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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A travel agency asks whether VAT on tourist guide services purchased from non-EU providers, funded by the taxpayer, is deductible. The DGT responds that under the special travel agency regime, VAT paid on purchases directly benefiting the traveller cannot be deducted.
The fiscal team reviews your specific situation.
Partner-attended · reply within 24 business hours
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