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V2608-24 19 December 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Accommodation and transport services are not ancillary to dentistry and are subject to the travel agency special regime

A dental professional enquired whether providing accommodation and transport for clients constitutes an ancillary service to their healthcare activity. The DGT has ruled that these are independent services which must be taxed under the special regime for travel agencies.

The question raised

Whether travel and accommodation services can be considered, for Value Added Tax purposes, as ancillary to the dentistry service and, if not, the applicable tax rate for them and the heading of the Tax on Economic Activities in which the applicant must be registered.

The DGT's ruling

Accommodation and transport services are not ancillary to dentistry because they constitute an end in themselves for the client. Acting in their own name and using third-party means, the professional must apply the special regime for travel agencies. The taxable base shall be the gross margin and the applicable tax rate is the general rate of 21%.

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