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A travel agency has requested clarification regarding the deductibility of expenses and the application of the pro-rata rule under the special regime. The DGT clarifies that expenses providing a direct benefit to the traveller are not deductible, whereas the company's general overheads are deductible without the need to apply the pro-rata rule.
Cuestión planteada Régimen de deducciones aplicable en el régimen especial de las agencias de viajes. En particular, deducibilidad de los gastos generales o comunes y si resulta de aplicación la regla de prorrata por la prestación de servicios exentos fuera de la Comunidad.
No se pueden deducir las cuotas soportadas por adquisiciones de bienes y servicios que redunden directamente en beneficio del viajero, aunque se utilicen para operaciones exentas por servicios fuera de la Comunidad. Los gastos comunes o generales de la sociedad, como teléfono o electricidad, sí son deducibles conforme al Título VIII. No es necesario aplicar la regla de prorrata para las operaciones exentas del artículo 143, ya que estas generan derecho a deducción según el artículo 94.
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