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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 42 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
Las agencias de viajes pueden optar por el régimen general en ciertos supuestos según la normativa
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
Los servicios de un ayuntamiento mediante precio público están sujetos a IVA, salvo exenciones específicas
V0718-25
Análisis de la sujeción al IVA y tipos aplicables en servicios de transporte de viajeros subcontratados
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
Location of wholesale agencies' services in Canary Islands and their VAT status
V2898-21
Travel agencies cannot deduct VAT on tourist guide services benefiting the traveller
V3646-20
Special agency regime applies to third-party transport services for private travellers
V2883-20
Training and accommodation programmes may be subject to travel agency regime
V2362-20
Inversion of the recipient in services from non-established providers
V1864-20
Requisitos para que un establecimiento permanente sea el destinatario efectivo de servicios y pueda deducir el IVA
V2890-19
Las agencias de viajes pueden optar por el régimen general de IVA si el cliente es empresario con derecho a deducción
V2643-19
El régimen especial de agencias de viajes y la opción por el régimen general pueden eximir de la obligación de presentar la declaración recapitulativa
V2377-19
Las agencias de viajes pueden optar por el régimen general de IVA en ciertos supuestos si el cliente es empresario con derecho a deducción
V3723-16
Possibility of opting for general VAT regime in travel agencies' operations under specific conditions
V2265-16
Las agencias de viajes pueden optar por el régimen general de IVA si el destinatario es empresario o profesional con derecho a la deducción o devolución
V1177-16
Aplicación del régimen especial de agencias de viajes y posibilidad de opción por el régimen general
V0958-16
Las agencias de viajes pueden optar por el régimen general de IVA en operaciones destinadas a empresarios o profesionales con derecho a deducción
V0960-16
Aplicación del régimen especial de agencias de viajes a servicios de formación con prestaciones de viaje
V0950-16
V0953-16
V0945-16
Las agencias de viajes pueden optar por el régimen general de IVA cuando el destinatario sea un empresario o profesional con derecho a la deducción o devolución
V0186-16
V0184-16
Posibilidad de optar por el régimen general de IVA en servicios de viajes para destinatarios empresarios o profesionales
V0185-16
V0187-16
Courses with transport and accommodation trigger travel agency regime
V2267-15
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