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V1139-14 23 April 2014 · SG de Tributos Criterion in force
IVA · mediación en nombre y por cuenta ajena

Travel agencies must itemise mediation and air transport services in annual declarations

A travel agency has enquired whether it must separately record the airfare price and its management commission in the annual declaration of transactions with third parties. The Directorate-General for Taxes (DGT) has ruled that, if the requirements for mediation on behalf of and for the account of others are met, both concepts must be distinguished.

The question raised

Obligation to submit the Annual Declaration of Operations with Third Parties recording the amounts received for the price of the airline ticket and the amount received for the management of the ticket issuance.

The DGT's ruling

Travel agencies acting as intermediaries on behalf of and for the account of others must separately record in the annual declaration of operations with third parties the information relating to passenger and luggage transport services (as purchases) and the information relating to mediation services (as sales). This breakdown is mandatory when the requirements of the fourth additional provision of the Invoicing Regulations are met.

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