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A company based in the Canary Islands has requested a ruling regarding the VAT treatment of the resale of accommodation services purchased from hotels and sold to other professionals, as well as its right to reclaim input tax. The Directorate General for Taxes (DGT) has determined that the special scheme for travel agents applies and that the company is entitled to request a tax refund.
Question raised: Taxable person for Value Added Tax in those resale operations in their own name of hotel accommodation services by the applicant. Procedure for the deduction or refund of the tax amounts incurred in said operations.
The provision of accommodation services acquired by the applicant and resold in their own name to their clients is subject to VAT under the special regime for travel agencies. If the entity meets the requirements of Article 119.Two of Law 37/1992, it may request the refund of the tax amounts incurred within the territory of application of the tax. The DGT does not have jurisdiction to rule on the Canary Islands General Indirect Tax.
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