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V2267-15 17 July 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Courses with transport and accommodation trigger travel agency regime

A language course organisation with third-party transport and accommodation services asks whether it must apply the special travel agency regime. The DGT confirms that it must apply if these services are part of a package and not mere accessories.

The question raised

Question raised 1st Application of the special regime for travel agencies to language courses and the place where the service is understood to be provided and the application, where applicable, of the educational exemption.

The DGT's ruling

The special regime for travel agencies is applicable to language courses when they include accommodation or transport services provided by other entrepreneurs. If the educational services are provided by own means, the regime only applies to the external transport and accommodation services. Language teaching services are exempt from VAT if they meet the subjective requirements of being an authorized entity and the objectives of knowledge transmission. Advisory services to EU entrepreneurs with a Tax Identification Number are outside the scope of VAT, but if the recipient is a legal entity without a Tax Identification Number, they are subject to the tax.

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