Requirements
It is a mandatory regime for travel agencies and for the organizers of tourist circuits that act on their own behalf with respect to the traveler, when in carrying out the trip they use goods and services provided by other businessmen and professionals.
The following are considered trips:
Lodging or transportation services provided jointly or separately and, where appropriate, with other services of an accessory or complementary nature.
The regime also applies to trips for study abroad. (Query DGT V3335-16).
The regime does not apply to the sale of trips carried out exclusively using own means of transport or accommodation. If journeys are made using partly own and partly external means, this regime will only apply to services provided using external means.