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A travel agency inquired whether its mediation services for selling hotel stays on behalf of a Canarian wholesaler are subject to VAT within the tax territory. The DGT ruled that, as the agency acts on behalf of a third party, the mediation does not constitute a service related to real estate and is deemed to be performed where the recipient is established.
Cuestión planteada Sujeción de dichos servicios al Impuesto sobre el Valor Añadido y forma de facturación a dichos clientes.
La mediación en la provisión de alojamiento hotelero realizada en nombre y por cuenta de un tercero no se considera un servicio relacionado con bienes inmuebles. Por tanto, el lugar de realización de dicha mediación es donde esté establecido el destinatario del servicio. En este caso, al ser el destinatario una agencia en Canarias sin establecimiento permanente en el territorio de aplicación, la mediación no tributa aquí, aunque el servicio de alojamiento sí lo haga en el territorio donde se ubique el hotel.
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