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V3078-14 12 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special travel agency scheme applies to event tickets if deemed ancillary services to the trip

A travel agency has requested clarification on whether selling concert or sporting event tickets alongside transport and accommodation falls under the special travel agency scheme. The DGT has ruled that these services are ancillary to the trip and, therefore, are subject to taxation under said scheme.

The question raised

Application of the Special Regime for Travel Agencies to the services subject to consultation.

The DGT's ruling

The special regime for travel agencies applies to accommodation or transport services, including tourist bus tickets. Tickets for sporting competitions or musical shows are considered ancillary or complementary services to travel services. As they are ancillary, they are not taxed independently, but rather follow the regime of the principal supply. To determine whether a service is ancillary, it must be assessed whether it constitutes an end in itself for the customer or if it is the means to enjoy the principal service.

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