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A company marketing leisure packages to a client in Norway has enquired whether it should apply the special scheme for travel agents or the general scheme. The DGT explains that the special scheme applies when acting in one's own name using third-party resources, but allows for the option of the general scheme if the client is a taxable person entitled to VAT recovery.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido.
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