Travel agencies [Model 036]

The special regime for travel agencies will apply (box 526 'high'):

1. To operations carried out by travel agencies when they act on their own behalf with respect to travellers and use goods delivered or services provided by other businessmen or professionals in carrying out the trip.

   For the purposes of this special regime, accommodation or transport services provided jointly or separately and, where appropriate, with other services of an accessory or complementary nature will be considered trips.

2. To operations carried out by the organisers of tourist circuits and any businessperson or professional in which the circumstances provided for in the previous number occur.

The special regime for travel agencies will not apply to operations carried out using exclusively their own means of transport or accommodation.

In the case of journeys carried out using partly own means and partly external means, the special regime will only apply to services provided by external means.