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A travel agency seeks clarification regarding the application of the special regime, the taxability of its mediation services, and the treatment of travel insurance. The DGT clarifies that mediation is exempt if the transport is international and analyses whether insurance is an independent service based on the customer's freedom of choice.
Cuestión planteada 1º. Si procede aplicar el régimen especial de las agencias de viajes. En caso de actuación en nombre y por cuenta ajenas, si el servicio de mediación se encuentra sujeto y, en su caso, exento. 2º. Si cuando la consultante oferta servicios accesorios al viaje como un seguro, si dicha operación se encuentra sujeta y exenta al Impuesto sobre el Valor Añadido.
Los servicios de mediación en nombre ajeno están sujetos al IVA cuando el destinatario es un empresario en territorio español, pero estarán exentos si se refieren a transportes internacionales por vía marítima o aérea. El seguro de viaje se considera una prestación independiente y exenta si el cliente puede elegir libremente la compañía aseguradora y la agencia repercute el coste exacto. Si el seguro es accesorio y no se puede elegir, formará parte de la base imponible del servicio de viaje bajo el régimen especial.
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