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Travel Agency: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 8 rulings · 2014–2026

Current position

Simple intermediation on behalf of another is subject to IVA (Value Added Tax) when the recipient is an entrepreneur or professional based in Spain. The special regime for travel agencies applies when acting in one's own name by offering a trip with accommodation or transport, which is considered a single supply. This regime allows for partial exemptions for services outside the European Community.

The DGT's position remains constant regarding the distinction between mediation on behalf of another and the special regime for travel agencies. Rulings confirm that the nature of the subject (entrepreneur or individual) and the manner of acting (on behalf of another or in one's own name) determine the application of IVA and the exemption regime.

Turning points

  1. V0339-26

    Clearly distinguishes simple intermediation from the application of the special regime for travel agencies when acting in one's own name.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V0339-26 19 Feb 2026

VAT applies to simple intermediation and special travel agency regime

SG de Impuestos sobre el Consumo
intermediación simpleagencia de viajesmargen brutorégimen especialprestación de servicios única LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1139-14 23 Apr 2014

Travel agencies must itemise mediation and air transport services in annual declarations

SG de Tributos
mediación en nombre y por cuenta ajenadeclaración anual de operaciones con terceras personasservicios de transporte de viajerosagencia de viajesobligaciones de facturación RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 34.1.fRD 1619/2012
Affects CompanyExpat · Non-residentIndividual

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