Skip to content
Back to index
V2362-20 10 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Training and accommodation programmes may be subject to travel agency regime

A company offers paid internships and university courses to foreign students, including accommodation. The DGT rules that if travel services are not ancillary to training, the special travel agency regime applies.

The question raised

Whether the services provided by the applicant are considered training and are subject to or exempt from Value Added Tax.

The DGT's ruling

If accommodation and transport services are eminently ancillary to the main educational service, they are considered a single supply and follow the tax treatment of training. However, if these services are not ancillary or are offered independently, the special regime for travel agencies applies. Intermediation services for seeking internships or universities are not teaching services and, therefore, are subject to VAT and do not benefit from the training exemption.

Book your free first meeting