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A tourism intermediation entity seeks clarification on its VAT treatment under two modalities: simple intermediation and travel agency. The DGT states that simple intermediation is subject to general rules, while the travel agency regime applies when acting in one's own name with third-party services.
Cuestión planteada Se plantea la tributación en el Impuesto sobre el Valor Añadido de las operaciones descritas.
En la intermediación simple, la operación es una mediación en nombre ajeno sujeta a IVA cuando el destinatario sea empresario o profesional con sede en el territorio de aplicación. Para la modalidad de agencia de viajes, se aplica el régimen especial cuando se actúa en nombre propio utilizando servicios de terceros, considerándose una prestación única. Este régimen especial puede estar exento parcialmente si los servicios se realizan fuera de la Comunidad Europea y su base imponible es el margen bruto.
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