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A travel agency has requested clarification on whether it can apply the special VAT regime for travel agents to its tour packages and where the service is deemed to take place. The DGT clarifies that, while the special regime is applied by default as a single supply, there is the option to apply the general regime if the client is a taxable person or professional entitled to the deduction or refund of the tax.
Cuestión planteada Aplicación del régimen especial de las agencias de viajes a las operaciones anteriores, si existe una prestación de servicios única y lugar de realización de las operaciones.
El régimen especial de agencias de viajes se aplica a servicios de viajes que incluyan transporte o alojamiento con otros servicios accesorios. Estas operaciones se consideran una prestación única localizada donde la agencia tenga su sede o establecimiento permanente. No obstante, la agencia puede optar por el régimen general, operación por operación, siempre que el destinatario sea empresario o profesional con derecho a la deducción o devolución del IVA. Esta opción debe comunicarse por escrito al destinatario, presumiéndose realizada si la factura no menciona el régimen especial.
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