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A wholesale travel agency has enquired whether it can apply the general VAT regime instead of the special regime for travel agents. The DGT has ruled that it is possible to opt for the general regime on an operation-by-operation basis, provided that the recipient is a taxable person or professional entitled to the deduction or refund of the tax.
Cuestión planteada Sujeción y, en su caso, exención de las operaciones del Impuesto sobre el Valor Añadido. Aplicación del artículo 147 de la Ley 37/1992.
El régimen especial de agencias de viajes se aplica cuando actúan en nombre propio y utilizan servicios de otros para viajes compuestos por alojamiento o transporte. No obstante, según el artículo 147 de la Ley 37/1992, los sujetos pasivos pueden optar por el régimen general cuando el destinatario sea un empresario o profesional con derecho a la deducción. Esta opción debe comunicarse por escrito al destinatario, previo o simultáneamente a la prestación, o mediante la factura sin menciones específicas de facturación. Al optar por el régimen general, cada servicio tributará de forma independiente según sus reglas de localización y tipo impositivo.
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