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A travel agency currently using the special regime asks whether, by opting for the general regime, it can deduct VAT on services contracted for a trip that directly benefit the client. The DGT confirms that such a deduction is possible if the general regime is chosen.
Cuestión planteada Incidencia de la opción del artículo 147 de la Ley 37/1992 en las adquisiciones de bienes o servicios empleados en la realización del viaje.
Cuando una agencia de viajes ejerce la opción de aplicar el régimen general en lugar del especial, podrá deducir el impuesto soportado en las adquisiciones de bienes y servicios que redunden directamente en beneficio del viajero. Esta deducción está sujeta al cumplimiento de los requisitos del Título VIII de la Ley del IVA. El derecho a la deducción nace en el momento en que se devenga el impuesto de la operación para la que no se aplica el régimen especial.
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