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V2691-23 3 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Guided tour services without transport or accommodation subject to general VAT regime

A travel agency has requested clarification on whether the organisation of guided tours is subject to VAT. The DGT has determined that if these tours do not include transport or accommodation, the special regime for travel agents does not apply; instead, the general VAT regime must be used.

The question raised

Whether the organized guided tour services consulted are subject to Value Added Tax.

The DGT's ruling

If guided tours do not include accommodation or transport services, the general VAT regime applies. Taxation will depend on the rules of location: if the recipient is a taxable person outside of Spain and the general rule applies, the transaction would not be subject to VAT. However, if the service consists of access to cultural events or similar in Spanish territory, it shall be understood as provided in Spain according to the special rules.

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