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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Travel agency regime applies to accommodation and transport services with partial exemption for cross-border provision
V5427-26
10% VAT reduced rate applied to cultural tuk-tuk tours
V5422-26
Holiday accommodation sales by a Canary Islands entity not subject to VAT if no permanent establishment
V5402-26
Subcontracted passenger transport services taxed at 21% under travel agencies regime
V5252-26
Travel agencies' special regime applies to packages including transport, accommodation and entertainment
V5235-26
Travel agencies may opt for general VAT regime if client is a deductible business owner
V5062-26
Portuguese accommodation, catering and transport not subject to Spanish VAT
V0879-26
Business event organisation deemed a unique service exempt from VAT
V0802-26
Travel agencies: 3 months to comply with collective agreement article 48 or face up to €7,500 fines
BOE-A-2026-4051
VAT applies to simple intermediation and special travel agency regime
V0339-26
Travel agency regime applies to training programmes with accommodation or transport
V0321-26
Bond value for Madrid tourism not deemed a subsidy for travel agencies
V2486-25
Application of the special regime for travel agencies for accommodation, transport, and guide services contracted from third parties in one's own name
V1762-25
La condición de empresario del destinatario de servicios de organización de eventos no depende de su destino final (atenciones a clientes)
V1638-25
Tour guide services provided by a non-established person to an agency are taxed under the general regime
V1536-25
Travel agencies may claim partial VAT exemption for services outside the Community
V1119-25
Special travel agency regime does not apply if no main transport or accommodation service is provided
V0998-25
Council services charged at public price are VAT liable, except specific exemptions
V0718-25
Travel agencies must charge VAT when selling tickets on their own behalf
V0569-25
Subcontracted passenger transport taxed at 21% under travel agencies regime
V0400-25
The management of procedures for foreign students requires heading 849.7, but the organization of travel requires group 755
V0108-25
Determination of whether contractual penalties reduce the VAT taxable base
V0095-25
Tax rates for sports courses at 10% or 21% and travel services subject to travel agency special regime
V2643-24
Accommodation and transport services are not ancillary to dentistry and are subject to the travel agency special regime
V2608-24
Passenger transport subcontracted by a company acting in its own name is subject to 21% VAT, unless the general regime is chosen
V2000-24
Transfer services subcontracted by a travel agency are subject to the special regime for travel agencies
V1897-24
Language courses may be VAT exempt if requirements are met, but academy-provided accommodation is subject to travel agency tax regime
V1646-24
Accommodation and catering services are not subject to the travel agency regime if they are ancillary to training
V0898-24
Travel agencies may apply VAT exemption to services acquired outside the EU
V0868-24
Reduced 10% VAT rate applies to passenger transport on sea excursions between Spanish ports
V0109-24
Sale of travel packages via online auctions must be taxed as a travel agency under the IAE
V3248-23
The reduced VAT rate of 10% applies to maritime excursions and passenger transport by boat
V3158-23
Guided tour services without transport or accommodation subject to general VAT regime
V2691-23
The special regime for travel agencies applies when acting on their own behalf and not on behalf of others
V1630-23
Vouchers for mountain products issued by a travel agency are single-purpose vouchers
V1382-23
Services from a Jordanian provider are not subject to VAT if the special travel agency scheme applies
V1127-23
Application of the special regime for travel agencies to transport or accommodation services provided in one's own name using third-party means
V2402-22
Special travel agency regime does not apply unless a main transport or accommodation service is provided in one's own name
V2290-22
Opening an office may constitute a permanent establishment subject to VAT under the travel agency special scheme
V1296-22
Language immersion courses are VAT exempt if subjects are part of the curriculum
V1135-22
Special VAT scheme for travel agents applies to the resale of accommodation on own account
V0728-22
Special regime for travel agencies applies to chain sales to other intermediaries
V0461-22
Passenger transport services and mediation are VAT exempt if the journey connects to Ceuta
V0035-22
Location of wholesale agencies' services in Canary Islands and their VAT status
V2898-21
Special travel agency regime applies if accommodation is not ancillary to training services
V2782-21
Special travel agency regime applies to transport and accommodation services provided in one's own name
V2530-21
Online travel agencies subject to digital services tax if acting on behalf of others
V2214-21
21% standard VAT rate applies to travel agency services provided within Spain
V1574-21
Mediation services on behalf of third parties for EU companies are not subject to VAT if the recipient is a taxable person
V1412-21
Travel agencies may opt for the general regime if the client is a business owner entitled to deduction
V1158-21
Application of the special travel agency regime when acting in one's own name using third-party means
V0946-21
VAT general scheme option available for travel services if the client is a business or professional
V0835-21
The organization of gastronomic routes is classified as a travel agency in the IAE and the special VAT regime does not apply
V0023-21
Travel agencies cannot deduct VAT on tourist guide services benefiting the traveller
V3646-20
Special tax regime for travel agencies applies when providing transport or accommodation in one's own name using third-party services
V3428-20
Special VAT regime for travel agencies applies when acting in own name, with no VAT breakdown required
V3308-20
Special travel agency billing cannot be applied if the Canarian wholesaler is not subject to VAT
V3309-20
Special travel agency regime applies to accommodation services with ancillary services
V3084-20
Special agency regime applies to third-party transport services for private travellers
V2883-20
Organised hunting trips provided by an entity in Spain are subject to VAT
V2784-20
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