Doctrine by topic · DGT Observatory

Gross Margin: 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

Settled doctrine High confidence 36 rulings · 2014–2026

Current position

The special regime for travel agencies applies to single travel services composed of a main accommodation or transport service and other accessories, provided that they act in their own name and use third-party resources. The tax base is the gross margin, to which the general rate of 21% is applied. If part of the services are performed outside the European Community, a proportionality criterion is applied to determine the exempt portion.

The DGT's position remains constant regarding the application of the special regime on the gross margin when third-party resources are used. Throughout the rulings, the mechanisms for determining the provisional tax base and the application of the exemption for services performed outside the European Community through proportionality have been specified.

Turning points

  1. V2930-15

    Introduces the option to waive the special regime if the recipients are entrepreneurs or professionals with the right to deduction.

  2. V5427-26

    Specifies the use of a proportionality criterion to determine the exempt part of the tax base when services are performed outside the Community.

Analysis based on 35 of 36 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
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

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