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V1312-16 31 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Services from a related entity may be considered third-party resources for the special travel agency regime

A query was raised regarding whether services received from a related company are considered own resources or third-party resources for the application of the special travel agency regime. The DGT ruled that if the services are provided by other entrepreneurs, they are considered third-party resources, even if a relationship exists between the entities.

The question raised

Whether services received from another company related to the applicant are considered own means or third-party means for the purposes of applying the aforementioned special regime.

The DGT's ruling

The special regime for travel agencies is applicable when the agency acts in its own name and uses services from other entrepreneurs or professionals. If accommodation, transport, or ancillary services are supplied by another entity, even if it is a related party, they are considered third-party means. In such a case, the special regime applies to said services, without prejudice to the rules regarding the tax base for transactions between related parties.

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