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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.
La intermediación simple es una mediación en nombre ajeno sujeta a IVA cuando el destinatario es empresario o profesional con sede en España. El régimen especial de agencias de viajes se aplica cuando se actúa en nombre propio ofreciendo un viaje con alojamiento o transporte, considerándose una prestación única realizada en España. Este régimen especial permite exenciones parciales para servicios fuera de la Comunidad y establece que la base imponible es el margen bruto. Los servicios que no incluyan alojamiento o transporte principal no entran en el régimen especial y siguen las reglas generales de localización.
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