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V1096-19 21 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · mediación

Tourism mediation services on behalf of third parties are not subject to the special travel agency regime

An individual seeks clarification on whether providing mediation services between tourism providers and customers via a website falls under the special travel agency regime and how it is taxed for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the special travel agency regime does not apply and that commissions are classified as income from professional activities.

The question raised

Cuestión planteada Tributación en IVA e IRPF.

The DGT's ruling

El régimen especial de agencias de viajes no se aplica a servicios de mediación realizados en nombre ajeno. En el IRPF, las comisiones percibidas por la intermediación, sin asumir el riesgo y ventura de las operaciones, se califican como rendimientos de actividad profesional.

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