Travel agencies and tour operators operate in one of the most demanding regulatory environments in the service sector. The Package Travel Directive, the Tour Operators’ Margin Scheme (TOMS), contracts with airlines, hotels and suppliers, and digital platform regulation form a legal framework that changes frequently and has direct financial consequences when not managed correctly.
At Mylegalinbox, we have been advising travel agencies, tour operators and OTAs for over ten years. We know the sector from the inside and understand which legal problems actually arise in practice.
The specific legal challenges facing travel agencies
The Package Travel Directive: obligations and risks
Directive (EU) 2015/2302, transposed into Spanish law by Royal Legislative Decree 1/2007 and Law 287/2019, establishes a demanding consumer protection regime for organisers and retailers of package travel. Its obligations include detailed pre-contractual information, insolvency protection through insurance or guarantees, modification and cancellation terms, and the liability framework in relation to the traveller.
Non-compliance generates consumer claims, administrative sanctions and civil liability. We review your contracting models, general terms and internal processes to ensure compliance is substantive, not merely formal.
The Tour Operators’ Margin Scheme (TOMS)
TOMS is one of the most complex VAT regimes in the Spanish tax system. It applies when the agency acts in its own name towards the client and uses goods and services purchased from other businesses. The taxable base is the profit margin, not the selling price, which requires specific fiscal accounting.
Errors in the application of TOMS are common and costly: they typically surface during tax inspections and generate assessments with interest and surcharges. We audit your application of the scheme and design processes that minimise tax risk.
Supplier contracts: airlines, hotels and ancillary services
Contracts between agencies and their suppliers are the backbone of the business. They are frequently drafted in industry-standard language that disproportionately favours the supplier. These contracts define cancellation terms, penalties, payment timelines, allocation of liability and force majeure clauses.
We review and negotiate these contracts to rebalance conditions, identify hidden risks and protect the agency’s interests. We also prepare template contracts for recurring supplier relationships.
Digital transformation: OTAs and distribution platforms
Agencies operating as OTAs or distributing through digital platforms are subject to additional regulation: the P2B Regulation on platform transparency, the DMA where they work with large platforms, PSD2 requirements if they handle payments, and the GDPR in its entirety.
We advise on the legal structure of the digital model, the drafting of terms of use and privacy policies, and contractual relationships with platforms and aggregators.
Our services for travel agencies and tour operators
- Review and negotiation of supplier contracts (airlines, hotels, ground handlers, car hire, cruises)
- Package Travel Directive audit and compliance
- TOMS application and optimisation
- General terms and privacy policies for online platforms
- P2B Regulation and DMA compliance
- Consumer claims management and supplier disputes
- International expansion: entry into new markets
- Legal and tax due diligence in investment or acquisition processes
- In-house legal advisory service for agencies without an internal legal team
What our clients say
“I work with Borja because of his approachability, professionalism, responsiveness and sector knowledge. The Mylegalinbox team knows every legal aspect of the TravelTech sector and provides personalised advice that ensures full regulatory compliance. They are a key ally in the success of your business.”
Javier Arévalo — Managing Director Global DMC Network, Nexustours
Frequently asked questions
Does an online travel agency apply TOMS in the same way as a traditional agency?
It depends on the business model. If the OTA acts in its own name towards the client and uses third-party services, TOMS applies. If it acts as a pure commission-based intermediary, the treatment differs. The distinction has significant tax consequences and requires case-by-case analysis.
Do my website’s general terms and conditions need legal review?
Almost certainly, yes. Consumer protection law, the GDPR, the LSSI (Spain’s e-commerce act) and the P2B Regulation impose specific requirements that change whenever the regulatory framework or business model is updated. Periodic review is standard practice.
What insurance does an agency need to comply with package travel regulations?
The regulations require insolvency protection covering the reimbursement of traveller payments and repatriation where necessary. The amount and form of the guarantee (insurance, bank guarantee or guarantee fund) depends on business volume and the type of operations carried out. We review your current coverage and advise on the appropriate level.
📩 Free initial consultation. We talk through the specific legal issue your agency is facing. → information@mylegalinbox.com