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A travel agency inquired whether it could differentiate the components of a trip (transport, accommodation, insurance) under the general VAT scheme. The DGT ruled that the agency may opt for the general scheme on an operation-by-operation basis, provided the client is a taxable person entitled to VAT deduction.
Cuestión planteada Si, en aplicación del régimen general del Impuesto, procede diferenciar las distintas prestaciones de servicios que componen el viaje.
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