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V0948-16 10 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación en nombre y por cuenta ajena

VAT location and exemption for mediation services and special travel agency regime for the European Space Agency

A travel agency has requested a ruling regarding the taxability, exemption, and invoicing of mediation services, as well as accommodation and transport services provided to the European Space Agency. The DGT determines that, depending on the location and the nature of the client, these operations may be exempt and must be invoiced with specific legal mentions.

The question raised

Cuestión planteada Sujeción, exención y facturación de las operaciones anteriores.

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