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V0321-26 12 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Travel agency regime applies to training programmes with accommodation or transport

A company provides professional training organisation services in Spain to EU educational institutions. The DGT examines whether the special travel agency regime applies when accommodation or transport is included, and the taxation of search and mentoring services.

The question raised

Question raised: Taxation for Value Added Tax purposes of the services provided by the consultant, as well as whether its clients must be included in the Intra-Community Register of Operators.

The DGT's ruling

The special regime for travel agencies applies to sales in one's own name of programs that include accommodation or transport services along with other services, provided that these are not merely ancillary. In this case, such services shall be subject to VAT in Spain. If the service consists solely of intermediation and tutoring without transport or accommodation, it is not considered to be performed in Spain and is not subject to VAT. The consultant must register in the VIES for intermediation and tutoring services provided to taxable persons in other Member States.

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