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V3015-14 5 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Accommodation services in Andorra marketed by a Spanish entity may be subject to VAT under the special scheme for travel agencies

A Spanish company purchases accommodation services in Andorra to market them online to customers worldwide. The DGT rules that, although the properties are located outside of Spain, the activity falls within the special scheme for travel agencies.

The question raised

Cuestión planteada Si los servicios prestados por la consultante están sujetos al Impuesto sobre el Valor Añadido.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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