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V2265-16 24 May 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Possibility of opting for general VAT regime in travel agencies' operations under specific conditions

A company reselling hotel rooms and tourism services asks whether it can apply the general VAT regime. The Tax Authority responds that it may opt for the general VAT regime on a per-operation basis if the recipient is a businessperson or professional entitled to deduction or refund.

The question raised

Question raised IAE Heading.

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What is published here, applied to a company or a specific case. The first meeting is free.

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