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A travel agency has requested clarification on how to apply the special regime for travel agencies when it also provides guiding services using its own staff. The DGT clarifies that the special regime applies only to services contracted from third parties, whereas services provided using own resources must be taxed under the general regime.
Cuestión planteada Aplicación del régimen especial de las agencias de viajes a las operaciones anteriores, y determinación de la base imponible de las prestaciones efectuadas con medios propios.
El régimen especial de agencias de viajes se aplica a servicios de viajes que utilicen bienes o servicios de otros profesionales, pero no a los prestados con medios propios. Cuando se cobra un precio único por servicios de distinta naturaleza (unos bajo el régimen especial y otros por el régimen general), la base imponible de cada uno se determina repartiendo el precio en proporción al valor de mercado de cada servicio. Como alternativa al valor de mercado, se pueden usar los costes efectivos si se demuestra que reproducen con exactitud el contenido del precio global.
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