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A wholesale travel agency has enquired whether it may apply the special travel agency scheme when supplying rooms acquired from other wholesalers. The DGT has ruled that the special scheme is applicable, but allows for the choice of the general scheme if the recipient is a taxable person or professional entitled to the deduction or refund of VAT.
Cuestión planteada Posibilidad de aplicar el Régimen especial de agencias de viajes.
El régimen especial de agencias de viajes es aplicable a servicios de viajes que incluyan alojamiento o transporte, ya sean prestados por medios propios o ajenos. No obstante, según el artículo 147 de la Ley del IVA, los sujetos pasivos pueden optar por el régimen general, operación por operación, cuando el destinatario sea un empresario o profesional con derecho a la deducción o devolución del impuesto. Esta opción debe comunicarse por escrito al destinatario, presumiéndose realizada si la factura no incluye la mención al régimen especial.
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