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A company sells school course packages in the U.S. including enrolment, accommodation and transport. The DGT determines that accommodation and transport services fall under the special travel agency regime and benefit from partial exemption when provided outside the Community.
Question raised: Value Added Tax treatment of the described operation and classification for the purposes of the Tax on Economic Activities regarding the activity performed.
Accommodation and transport services, when provided in one's own name and using third-party means, constitute a single travel service under the special regime for travel agencies. If these services are provided outside the Community, the portion corresponding to said provisions shall be exempt from VAT. The taxable base shall be the gross margin, applying a proportionality criterion for the non-exempt portion when the services are provided partially within and outside the Community.
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