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V0286-18 7 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Travel agencies under the special regime taxed via a single supply at the standard VAT rate

A travel agency has requested clarification on how to apply VAT to services provided to clients in Spain and abroad. The DGT clarifies that the special regime for travel agencies must be applied, treating the service as a single supply, with a partial exemption for services performed outside the Community.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados a los diferentes clientes.

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