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A travel agencies association asks whether they can apply the general VAT regime instead of the special travel agencies regime when their clients are entrepreneurs or professionals. The DGT responds that they may choose the general VAT regime on a per-operation basis, provided the recipient is an entrepreneur or professional entitled to deduction or refund.
Cuestión planteada Cuestiones referentes al supuesto de aplicación del régimen general del Impuesto sobre el Valor Añadido a los destinatarios de sus servicios de viajes en las condiciones referidas en el artículo 147 de la Ley 37/1992.
Las agencias de viajes pueden optar por el régimen general de IVA, operación por operación, cuando el destinatario sea un empresario o profesional con derecho a la deducción o devolución del impuesto. Esta opción debe comunicarse por escrito al destinatario, de forma previa o simultánea a la prestación. Si se opta por el régimen general, las operaciones que componen el servicio de viajes tributarán de forma independiente según sus reglas de localización y tipos aplicables. En caso de que el destinatario no sea empresario o profesional, o no tenga derecho a la deducción o devolución, no es posible la opción por el régimen general.
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