Doctrine by topic · DGT Observatory

Third-party resources: 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 14 rulings · 2016–2022

Current position

The special regime for travel agencies applies to travel services provided in one's own name using third-party resources. Under this regime, the applicable tax rate is the general rate of 21% on the gross margin. Services provided with own resources or the transport received by the agency are taxed at the reduced rate of 10%. There is the option to apply the general regime on an operation-by-operation basis if the recipient is an entrepreneur or professional entitled to the deduction.

The DGT's position remains constant regarding the application of the special regime for services provided in one's own name using third-party resources. Throughout the rulings, it has been reaffirmed that the use of own resources shifts the operation to the general regime or to the reduced rate depending on the service. No changes are observed in the interpretation of the nature of the single provision.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V2251-19 20 Aug 2019

Reduced 10% VAT rate applies to sea excursions provided using own means

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosrégimen especial de agencias de viajesmedios propiosmedios ajenos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.2.1º
Affects CompanyExpat · Non-residentIndividual
V1616-19 28 Jun 2019

Reduced 10% VAT rate applies to sea excursions provided using own means

SG de Impuestos sobre el Consumo
tipo reducidotransporte de viajerosrégimen especial de agencias de viajesmedios propiosmedios ajenos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.2.1º
Affects CompanyExpat · Non-residentIndividual

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