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V0657-16 17 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Travel agency's own guiding services subject to general regime rather than special regime

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.

The question raised

Application of the special regime for travel agencies to the aforementioned operations, and determination of the taxable base for services provided using own means.

The DGT's ruling

The special regime for travel agencies applies to travel services that utilize goods or services from other professionals, but not to those provided using own means. When a single price is charged for services of different natures (some under the special regime and others under the general regime), the taxable base for each is determined by apportioning the price in proportion to the market value of each service. As an alternative to market value, actual costs may be used if it is demonstrated that they accurately reproduce the content of the global price.

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