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A wholesale travel agency has requested clarification regarding the application of the special regime and exemptions to its services. The DGT clarifies that the agency may opt for the general VAT regime on a transaction-by-transaction basis, provided that the client is a taxable person or professional entitled to the deduction or refund of the tax.
Cuestión planteada Operaciones exentas y no exentas. Aplicación del artículo 147
El régimen especial de agencias de viajes se aplica a servicios de viajes compuestos por transporte, alojamiento o servicios accesorios. No obstante, según el artículo 147 de la Ley del IVA, los sujetos pasivos pueden optar por el régimen general 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, de forma previa o simultánea a la prestación, y se ejercerá operación por operación. Al aplicar el régimen general, cada componente del viaje tributará de forma independiente según las reglas generales de localización.
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