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V1382-23 23 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bono univalente

Vouchers for mountain products issued by a travel agency are single-purpose vouchers

A travel agency inquires whether vouchers for purchasing products from a specific brand are single-purpose or multi-purpose, whether the travel agency special scheme applies, and whether the VAT is deductible. The DGT determines that they are single-purpose vouchers and that the agency provides a mediation service.

The question raised

Question raised Whether said vouchers are considered single-purpose or multi-purpose vouchers for the purposes of the Resolution of 28 December 2018, of the Directorate General of Taxes, regarding the treatment of vouchers for Value Added Tax purposes. If they were so considered: compatibility with the special scheme for travel agencies of the Value Added Tax. Deductibility of the tax incurred in their acquisition.

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