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A travel agency has requested clarification on whether the sale of a Valencia-Rome flight is VAT exempt or subject to the special regime for travel agencies. The DGT has determined that if the agency acts in its own name, it must apply the special regime for travel agencies.
Cuestión planteada La consultante se plantea si el servicio que presta está sujeto y exento del Impuesto sobre el Valor Añadido en virtud del artículo 22.Quince de la Ley 37/1992, o si debe tributar por el Régimen Especial de Agencias de Viajes del Impuesto sobre el Valor Añadido.
Si la agencia actúa en nombre ajeno, sus servicios de mediación sobre transporte aéreo con destino fuera del ámbito del impuesto estarían sujetos pero exentos. No obstante, si la agencia actúa en nombre propio, se aplica el régimen especial de agencias de viajes. En este último caso, la base imponible será el margen bruto y el tipo impositivo será el general del 21%.
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