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V0835-21 8 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

VAT general scheme option available for travel services if the client is a business or professional

An air mediation company inquired whether it could opt out of the special regime for travel agencies and if the international transport exemption would apply. The DGT ruled that the general scheme may be chosen when the recipient is a business or professional entitled to VAT deduction, provided prior notification is given.

The question raised

Whether, regarding the international trips sold, it is possible to waive the application of the Special Regime for Travel Agencies and whether, in that case, the exemption regulated in Article 22.thirteen of Law 37/1992 would apply.

The DGT's ruling

The special regime for travel agencies is mandatory when acting in one's own name using third-party services. However, it is possible to opt for the general regime, on an operation-by-operation basis, if the recipient is an entrepreneur or professional entitled to deduction or refund. In this case, the place of supply shall be determined according to the route that runs through the territory to which the tax applies. For air transport with origin or destination outside the territorial scope of the tax, the exemption provided in Article 22.Thirteen shall apply.

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