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V0953-16 10 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Travel agencies may opt for general VAT regime if recipient is businessperson or professional with deduction rights

The DGT confirms that travel agencies can apply the general VAT regime instead of the special regime if the recipient is a businessperson or professional entitled to deductions or tax refunds.

The question raised

Option for taxation under the general regime of Article 147 of Law 37/1992

The DGT's ruling

Travel agencies may opt for the general regime, on an operation-by-operation basis, when the recipient is a businessperson or professional entitled to the deduction or refund of VAT. This option requires prior or simultaneous communication to the recipient, which is presumed to have been made if the invoice does not include the mention of the special regime. If the general regime is chosen, the travel operations are taxed independently according to their rules of location and applicable rates.

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