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V0035-22 5 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · transporte de pasajeros

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

A query was raised regarding whether travel agency services for managing ferry and helicopter tickets are subject to or exempt from VAT. The DGT has determined that passenger transport and mediation performed on behalf of third parties are exempt if the port or airport of origin or destination lies outside the VAT territory, as is the case with Ceuta.

The question raised

Whether the services to be provided by travel agencies are subject to, and where applicable, exempt from, value added tax.

The DGT's ruling

The transport of passengers is subject to VAT for the portion of the journey within national territory, but is exempt if the service originates from or is destined for a port or airport outside the scope of the tax. Likewise, mediation services rendered on behalf of and for the account of third parties provided by travel agencies shall also be exempt when the transport services to which they refer are exempt.

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