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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.

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LOW
dgt-evolution

Special Regime for Travel Agencies: DGT doctrinal evolution

evolution::regimen-especial-de-agencias-de-viajes

MEDIUM
Tax

Travel agency regime applies to accommodation and transport services with partial exemption for cross-border provision

V5427-26

MEDIUM
Tax

10% VAT reduced rate applied to cultural tuk-tuk tours

V5422-26

MEDIUM
Tax

Holiday accommodation sales by a Canary Islands entity not subject to VAT if no permanent establishment

V5402-26

MEDIUM
Tax

Subcontracted passenger transport services taxed at 21% under travel agencies regime

V5252-26

MEDIUM
Tax

Travel agencies' special regime applies to packages including transport, accommodation and entertainment

V5235-26

LOW
Tax

Travel agencies may opt for general VAT regime if client is a deductible business owner

V5062-26

MEDIUM
Tax

Portuguese accommodation, catering and transport not subject to Spanish VAT

V0879-26

MEDIUM
Tax

Business event organisation deemed a unique service exempt from VAT

V0802-26

MEDIUM
Tax

Travel agencies: 3 months to comply with collective agreement article 48 or face up to €7,500 fines

BOE-A-2026-4051

IN FORCE TODAY
MEDIUM
Tax

VAT applies to simple intermediation and special travel agency regime

V0339-26

MEDIUM
Tax

Travel agency regime applies to training programmes with accommodation or transport

V0321-26

LOW
Tax

Bond value for Madrid tourism not deemed a subsidy for travel agencies

V2486-25

LOW
Tax

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

LOW
Tax

La condición de empresario del destinatario de servicios de organización de eventos no depende de su destino final (atenciones a clientes)

V1638-25

LOW
Tax

Tour guide services provided by a non-established person to an agency are taxed under the general regime

V1536-25

LOW
Tax

Travel agencies may claim partial VAT exemption for services outside the Community

V1119-25

LOW
Tax

Special travel agency regime does not apply if no main transport or accommodation service is provided

V0998-25

LOW
Tax

Council services charged at public price are VAT liable, except specific exemptions

V0718-25

LOW
Tax

Travel agencies must charge VAT when selling tickets on their own behalf

V0569-25

LOW
Tax

Subcontracted passenger transport taxed at 21% under travel agencies regime

V0400-25

MEDIUM
Tax

The management of procedures for foreign students requires heading 849.7, but the organization of travel requires group 755

V0108-25

LOW
Tax

Determination of whether contractual penalties reduce the VAT taxable base

V0095-25

MEDIUM
Tax

Tax rates for sports courses at 10% or 21% and travel services subject to travel agency special regime

V2643-24

MEDIUM
Tax

Accommodation and transport services are not ancillary to dentistry and are subject to the travel agency special regime

V2608-24

MEDIUM
Tax

Passenger transport subcontracted by a company acting in its own name is subject to 21% VAT, unless the general regime is chosen

V2000-24

MEDIUM
Tax

Transfer services subcontracted by a travel agency are subject to the special regime for travel agencies

V1897-24

MEDIUM
Tax

Language courses may be VAT exempt if requirements are met, but academy-provided accommodation is subject to travel agency tax regime

V1646-24

MEDIUM
Tax

Travel agencies may apply VAT exemption to services acquired outside the EU

V0868-24

MEDIUM
Tax

Accommodation and catering services are not subject to the travel agency regime if they are ancillary to training

V0898-24

MEDIUM
Tax

Reduced 10% VAT rate applies to passenger transport on sea excursions between Spanish ports

V0109-24

MEDIUM
Tax

Sale of travel packages via online auctions must be taxed as a travel agency under the IAE

V3248-23

MEDIUM
Tax

The reduced VAT rate of 10% applies to maritime excursions and passenger transport by boat

V3158-23

MEDIUM
Tax

Guided tour services without transport or accommodation subject to general VAT regime

V2691-23

MEDIUM
Tax

The special regime for travel agencies applies when acting on their own behalf and not on behalf of others

V1630-23

MEDIUM
Tax

Vouchers for mountain products issued by a travel agency are single-purpose vouchers

V1382-23

MEDIUM
Tax

Services from a Jordanian provider are not subject to VAT if the special travel agency scheme applies

V1127-23

MEDIUM
Tax

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

MEDIUM
Tax

Special travel agency regime does not apply unless a main transport or accommodation service is provided in one's own name

V2290-22

MEDIUM
Tax

Opening an office may constitute a permanent establishment subject to VAT under the travel agency special scheme

V1296-22

MEDIUM
Tax

Language immersion courses are VAT exempt if subjects are part of the curriculum

V1135-22

MEDIUM
Tax

Special VAT scheme for travel agents applies to the resale of accommodation on own account

V0728-22

MEDIUM
Tax

Special regime for travel agencies applies to chain sales to other intermediaries

V0461-22

MEDIUM
Tax

Passenger transport services and mediation are VAT exempt if the journey connects to Ceuta

V0035-22

MEDIUM
Tax

Location of wholesale agencies' services in Canary Islands and their VAT status

V2898-21

MEDIUM
Tax

Special travel agency regime applies if accommodation is not ancillary to training services

V2782-21

MEDIUM
Tax

Special travel agency regime applies to transport and accommodation services provided in one's own name

V2530-21

MEDIUM
Tax

Online travel agencies subject to digital services tax if acting on behalf of others

V2214-21

MEDIUM
Tax

21% standard VAT rate applies to travel agency services provided within Spain

V1574-21

MEDIUM
Tax

Mediation services on behalf of third parties for EU companies are not subject to VAT if the recipient is a taxable person

V1412-21

MEDIUM
Tax

Travel agencies may opt for the general regime if the client is a business owner entitled to deduction

V1158-21

MEDIUM
Tax

Application of the special travel agency regime when acting in one's own name using third-party means

V0946-21

MEDIUM
Tax

VAT general scheme option available for travel services if the client is a business or professional

V0835-21

MEDIUM
Tax

The organization of gastronomic routes is classified as a travel agency in the IAE and the special VAT regime does not apply

V0023-21

MEDIUM
Tax

Travel agencies cannot deduct VAT on tourist guide services benefiting the traveller

V3646-20

MEDIUM
Tax

Special tax regime for travel agencies applies when providing transport or accommodation in one's own name using third-party services

V3428-20

MEDIUM
Tax

Special travel agency billing cannot be applied if the Canarian wholesaler is not subject to VAT

V3309-20

MEDIUM
Tax

Special VAT regime for travel agencies applies when acting in own name, with no VAT breakdown required

V3308-20

MEDIUM
Tax

Special travel agency regime applies to accommodation services with ancillary services

V3084-20

MEDIUM
Tax

Special agency regime applies to third-party transport services for private travellers

V2883-20

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