Skip to content
Back to index
V0690-20 3 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special regime for travel agencies applies when acting in own name selling transport services

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.

The question raised

The taxpayer considers whether the service provided is taxable and exempt from Value Added Tax pursuant to Article 22.Fifteen of Law 37/1992, or whether it must be taxed under the Special Regime for Travel Agencies of the Value Added Tax.

The DGT's ruling

If the agency acts on behalf of another, its mediation services regarding air transport to destinations outside the scope of the tax would be taxable but exempt. However, if the agency acts on its own behalf, the special regime for travel agencies applies. In the latter case, the tax base shall be the gross margin and the tax rate shall be the general rate of 21%.

Book your free first meeting