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V0461-22 10 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de las agencias de viajes

Special regime for travel agencies applies to chain sales to other intermediaries

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.

The question raised

1. Whether the application of the Special Regime for Travel Agencies of the Value Added Tax is appropriate.

The DGT's ruling

The special regime for travel agencies is applicable to operations carried out in one's own name, even when sold to other economic agents or intermediaries who will subsequently resell to the final consumer. Travel services subject to this regime shall be exempt if the goods or services acquired for the trip are provided outside the Community. Notwithstanding, it is possible to opt for the general regime on an operation-by-operation basis if the recipient is a businessperson or professional entitled to the deduction or refund of the tax.

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