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A travel agency has enquired whether it can apply the general VAT regime instead of the special regime for travel agents when selling transport and accommodation services to businesses. The DGT has ruled that it is possible to opt for the general regime on an operation-by-operation basis, provided the recipient is a taxable person or professional entitled to VAT deduction.
Cuestión planteada 1º Tributación de los servicios ofertados cuando se opta por la aplicación del régimen general del Impuesto.
Las agencias de viajes pueden no aplicar el régimen especial y optar por el régimen general, operación por operación, cuando el destinatario sea un empresario o profesional con derecho a la deducción o devolución del IVA. Esta opción debe comunicarse por escrito al destinatario antes o simultáneamente a la prestación. Al optar por el régimen general, cada servicio (transporte, alojamiento, etc.) tributará de forma independiente según sus propias reglas de localización y tipo impositivo. En este caso, el derecho a la deducción de la agencia por los servicios adquiridos para el viaje nacerá cuando se devengue la operación.
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