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V2318-23 9 August 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Tech platform services subject to VAT; deductions allowed under conditions

A travel group's matrix queries the taxation and deductibility of its technology platform services. The DGT confirms that these operations constitute taxable service provision and that deductions may be claimed for fees if legal requirements are met.

The question raised

Taxation of the described services for Value Added Tax purposes and the deductibility of input tax resulting from the operations described by the various intervening parties.

The DGT's ruling

The operational flows are classified as services rendered for consideration and subject to VAT. Travel agencies provide commission or facilitation services to the subsidiary, while the latter provides product sublicensing services. Tax liability depends on whether the recipient has its registered office or establishment in the territory of application. The right to deduct input tax is conditional upon compliance with the substantive, temporal, and formal requirements of the VAT Act.

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