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V2782-21 11 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special travel agency regime applies if accommodation is not ancillary to training services

A consultant organises professional internships in Spain for German students, including accommodation and agreement management. The DGT is analysing whether the general VAT regime or the special travel agency regime should apply.

The question raised

Taxation of the consulted services regarding value added tax.

The DGT's ruling

If the accommodation is eminently ancillary to the main educational service, the general regime applies. If the accommodation and other services are not marginal with respect to the global price, the special regime for travel agencies applies. In the latter case, the provision is considered a single supply and is subject to VAT at the place of the headquarters of the activity. The consultant may opt for the general regime if the recipient is a taxable person with the right to deduction.

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