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V1716-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · régimen especial de agencias de viajes

Application of the special travel agency regime for accommodation services and VAT exemption in education

A taxpayer providing Spanish language classes and managing accommodation and tourist activities for foreign students has requested a ruling regarding tax registration, VAT treatment, and the deductibility of expenses for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) determines that the taxpayer must register in the Census of Entrepreneurs, that language classes may be exempt from VAT, and that accommodation services are subject to the special regime for travel agencies.

The question raised

Cuestión planteada - Alta censal.

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