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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Travel agency regime applies to accommodation and transport services with partial exemption for cross-border provision
V5427-26
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
VAT applies to simple intermediation and special travel agency regime
V0339-26
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
Travel agencies may claim partial VAT exemption for services outside the Community
V1119-25
Tax rates for sports courses at 10% or 21% and travel services subject to travel agency special regime
V2643-24
Las agencias de viajes pueden aplicar la exención del IVA en la parte de los servicios adquiridos fuera de la Comunidad
V0868-24
The special regime for travel agencies applies when acting on their own behalf and not on behalf of others
V1630-23
Travel agencies cannot deduct VAT on tourist guide services benefiting the traveller
V3646-20
Inversion of the recipient in services from non-established providers
V1864-20
Las agencias de viajes pueden optar por el régimen general de IVA si el cliente es empresario con derecho a deducción
V2643-19
Las agencias de viajes pueden optar por el régimen general de IVA en ciertos supuestos si el cliente es empresario con derecho a deducción
V0945-16
Aplicación del régimen especial de agencias de viajes y posibilidad de opción por el régimen general
V0958-16
Travel agencies may opt for general VAT regime if recipient is businessperson or professional with deduction rights
V0953-16
Aplicación del régimen especial de agencias de viajes a servicios de formación con prestaciones de viaje
V0950-16
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
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