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V3248-23 14 December 2023 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Sale of travel packages via online auctions must be taxed as a travel agency under the IAE

A company intends to sell travel and leisure packages through bidding auctions on its website. The DGT has determined that it must be classified under group 755 of the IAE Tariffs, which corresponds to travel agencies.

The question raised

The question is raised as to which tax heading the company must register under and the taxation of the business model presented.

The DGT's ruling

Internet-based service provision activities are taxed according to the true nature of the economic activity, depending on the provider's conditions and the method of execution. The sale of travel and leisure packages by contracting services from third parties must be classified under group 755 of the first section of the Tariffs, as travel agencies. The taxpayer may declare headings 755.1 or 755.2 depending on their specific services.

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