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V2290-22 31 October 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special travel agency regime does not apply unless a main transport or accommodation service is provided in one's own name

A travel agency has requested clarification on whether organising a corporate event (MICE segment) including transfers, dinners, and activities falls under the special travel agency regime. The Directorate-General for Tax (DGT) has ruled that this regime only applies if a main transport or accommodation service is provided in the agency's own name.

The question raised

Whether said services are subject to the special regime for travel agencies under Value Added Tax.

The DGT's ruling

The special regime for travel agencies applies to travel services composed of a main service of accommodation or transport, together with ancillary services. If the organization of an event constitutes a single complex service, the ancillary transport or accommodation services are integrated into that single provision. The special regime shall not apply if the organizer does not include, in their own name, the provision of a main service of transport or accommodation.

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