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A mountain guide inquired whether their services, which include transport and accommodation contracted from third parties, are subject to the special travel agency regime. The DGT ruled that they are, as the guide acts in their own name using third-party services.
Question posed: Whether said provision of services is subject to the special regime for travel agencies of the Value Added Tax.
The special regime for travel agencies applies to operations carried out in one's own name regarding travelers when goods or services provided by other entrepreneurs are used. In this case, the accommodation and transport services acquired from third parties and provided in one's own name by the inquirer are subject to said special regime.
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