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V0023-21 14 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · agencias de viajes

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

A consultant organizes gastronomic routes accompanying clients through restaurants and wineries. The DGT determines that they must register in the IAE as a travel agency and that, as it does not include transport or accommodation, the general VAT regime must be applied.

The question raised

Question raised 1. Heading in which registration must be made for the Tax on Economic Activities.

The DGT's ruling

The activity of organizing gastronomic experience routes is classified under heading 755 of the IAE Tariffs as 'Travel agencies'. Regarding VAT, the special regime for travel agencies does not apply because the service does not include transport or accommodation. Mediation services shall not be subject to VAT if the recipient is an entrepreneur or professional from the European Union; otherwise, they are taxed at the general rate of 21%. Payments to restaurants are considered disbursements and do not allow for tax deduction.

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