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Practical VAT manual 2023.

Special system for travel agencies

It is configured as a mandatory regime characterized by the way of determining the tax base for the calculation of the VAT accrued, without prejudice to the possibility of applying the general regime operation by operation.

  1. Operation
  2. Requirements
  3. Venue and exemption
  4. Taxable base
  5. Non-application of the special system
  6. Formal obligations