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A passenger transport company acting in its own name has queried whether it must apply the special VAT regime for travel agencies. The DGT clarifies that the company may opt for the general regime when dealing with businesses or professionals entitled to VAT deductions.
Cuestión planteada Sujeción al régimen especial de agencias de viajes y tipo impositivo aplicable teniendo en cuenta que los servicios se prestarán tanto dentro como fuera del territorio de aplicación del Impuesto.
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