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A company sought clarification on whether the sale of quotas for a 'travel club' (redeemable for stays) was subject to VAT and if the special travel agency scheme applied. The DGT ruled that the sale of quotas is not subject to VAT as the specific services are not identified at the time of sale; however, the final accommodation service does allow for the application of the special travel agency scheme.
Cuestión planteada Posibilidad de aplicar el régimen especial de agencias de viajes en el Impuesto sobre el Valor Añadido.
La venta de cuotas que otorgan derechos a créditos no está sujeta al IVA al no estar los servicios de alojamiento claramente identificados en el momento de la adquisición. El impuesto se devenga solo cuando el cliente canjea los créditos por servicios concretos. En ese momento, si el prestador actúa en nombre propio y utiliza servicios de terceros, se aplicará el régimen especial de agencias de viajes. La base imponible de los servicios de alojamiento será la parte proporcional del importe de la cuota inicialmente satisfecha.
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