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V1064-17 4 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Congress organisation is generally treated as a single supply rather than a travel agency scheme

A travel agency enquired whether the organisation of congresses and events, including accommodation or transport, falls under the special regime for travel agencies. The DGT ruled that these services constitute a single supply of event organisation and are not subject to the travel agency regime.

The question raised

Cuestión planteada 1.Aplicación del régimen de agencias de viaje al servicio de organización de congresos, incluya o no servicio de hospedaje en hoteles.

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