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The taxpayer inquired whether the special regime for travel agencies applies when selling travel services to other intermediaries instead of to the end consumer. The DGT ruled that it does; the regime is applicable in chain transactions provided the agency acts in its own name using third-party services.
Cuestión planteada 1. Si procede la aplicación del Régimen Especial de las Agencias de Viajes del Impuesto sobre el Valor Añadido.
El régimen especial de las agencias de viajes es aplicable a las operaciones realizadas en nombre propio, incluso cuando se vendan a otros agentes económicos o intermediarios que luego revenderán al consumidor final. Los servicios de viaje sujetos a este régimen estarán exentos si los bienes o servicios adquiridos para el viaje se realizan fuera de la Comunidad. No obstante, se puede optar por el régimen general operación por operación si el destinatario es un empresario o profesional con derecho a la deducción o devolución del impuesto.
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