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V4890-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Option to apply the general VAT regime for travel services provided to taxable persons with right to deduction

A travel and entertainment organiser has requested a ruling on whether they may apply the general VAT regime instead of the special regime for travel agencies, and how the location of services should be determined. The DGT has ruled that opting for the general regime is permissible if the client is a taxable person or professional entitled to the deduction or refund of the tax.

In 6 key points

How it affects those involved

This ruling provides clarity for travel organisers regarding VAT compliance, allowing them to opt for the general regime when dealing with B2B clients entitled to VAT recovery, which can simplify tax administration for those specific transactions.

Lifecycle

2016-11-11PublishedPublished 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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