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V1127-23 4 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Services from a Jordanian provider are not subject to VAT if the special travel agency scheme applies

A public entity requested a ruling on the VAT treatment of services received from a provider in Jordan. The DGT has determined that, under the special travel agency scheme, these transactions are not subject to Spanish tax as they are not carried out from an establishment within national territory.

The question raised

Question raised: Taxation of the services received by the inquirer from its provider in Jordan for Value Added Tax purposes.

The DGT's ruling

If the services provided by the Jordanian provider fall within the special regime for travel agencies, the transaction is considered to be carried out in the place where the agency has its headquarters. As the provider is not established in the territory where the tax applies, the transactions are not considered to be carried out in Spain and, therefore, are not subject to VAT. If the services were not subject to said special regime, they would be taxed under the general regime.

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