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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.
Cuestión planteada Si, respecto de los viajes internacionales que venda, puede renunciar a la aplicación del Régimen Especial de Agencias de Viajes y si, en ese caso, sería de aplicación la exención regulada en el artículo 22.trece de la Ley 37/1992.
El régimen especial de agencias de viajes es obligatorio cuando se actúa en nombre propio utilizando servicios de terceros. No obstante, se puede optar por el régimen general, operación por operación, si el destinatario es un empresario o profesional con derecho a la deducción o devolución. En este caso, el lugar de realización se determinará según el trayecto que discurra por el territorio de aplicación del impuesto. Para transportes aéreos con origen o destino fuera del ámbito espacial del impuesto, se aplicará la exención del artículo 22.Trece.
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