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A travel agency asks whether it can apply the general VAT regime instead of the special travel agency regime when its customers are businesses or individuals. The DGT responds that the general VAT regime can be chosen only if the recipient is a business or professional entitled to deduction or refund.
Cuestión planteada Aplicación del régimen general del Impuesto sobre el Valor Añadido a los destinatarios de sus servicios, incluyendo servicios de viajes en las condiciones referidas en el artículo 147 de la Ley 37/1992.
El régimen especial de agencias de viajes se aplica a servicios de viajes compuestos por alojamiento o transporte y servicios accesorios. No obstante, según el artículo 147 de la Ley 37/1992, se puede optar por el régimen general, operación por operación, si el destinatario es un empresario o profesional con derecho a la deducción o devolución del IVA. Esta opción debe comunicarse por escrito al destinatario, siendo suficiente la ausencia de la mención al régimen especial en la factura. Si el destinatario es un particular, no es posible aplicar el régimen general.
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