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A company organising training and incentive events for foreign clients has enquired whether it should apply the special travel agency tax regime. The DGT has ruled that, as the company acts in its own name and uses third-party services for travel, this regime is applicable.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones descritas y de las mismas si su destinatario fuera un empresario comunitario. También desea conocer si es necesario disponer de un NIF IVA comunitario para prestar estos servicios y procedimiento para obtener la devolución de las cuotas soportadas directamente en otros países y territorios o en el territorio de aplicación del Impuesto por la adquisición de bienes y servicios destinados a la realización de su actividad empresarial.
El régimen especial de agencias de viajes se aplica cuando el prestador actúa en nombre propio y adquiere bienes o servicios de otros para realizar un viaje. Estas operaciones se consideran una prestación única gravada al tipo general del 21% en el lugar de la sede de la agencia. La base imponible será el margen bruto, y estarán exentos los servicios adquiridos fuera de la Comunidad que redunden en beneficio del viajero. No se podrá deducir el impuesto soportado en adquisiciones que redunden directamente en beneficio del viajero.
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