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Travel Services: 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 25 rulings · 2014–2024

Current position

The special regime for travel agencies applies when acting in one's own name by providing a travel service composed of a main accommodation or transport service with ancillary services. If the accommodation or transport service constitutes an end in itself for the customer, it is not considered ancillary and this regime must be applied. The tax base shall be the gross margin and the applicable tax rate is the general rate of 21% for IVA (Value Added Tax).

The DGT's position remains constant regarding the application of the special regime when acting in one's own name with third-party services. The evolution shows greater precision in distinguishing between ancillary services integrated into an event and services that, due to their relevance to the customer, require the application of the travel agencies regime.

Turning points

  1. V2608-24

    Establishes that accommodation and transport are not ancillary if they constitute an end in itself for the customer, requiring the use of the special travel agencies regime.

Analysis based on 23 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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

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