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An intermediary company is inquiring whether its mediation service for booking flights should be classified as being provided on behalf of a third party and if it is exempt from VAT. The DGT determines that by connecting the airline with the customer, it performs mediation, and the application of the exemption depends on whether the transport is international.
Cuestión planteada Si el servicio de mediación debe calificarse como servicio prestado en nombre ajeno. Aplicación del artículo 22.quince de la Ley 37/1992.
Si la consultante solo pone en contacto a la aerolínea y al usuario para que este contrate el transporte, realiza una prestación de servicios de mediación en nombre ajeno. Estos servicios están sujetos a IVA cuando el destinatario es un empresario o profesional con sede en España, o cuando el destinatario es un particular y el transporte aéreo se entiende realizado en territorio español. La exención de intermediación solo aplica si el transporte aéreo es internacional (procedente o con destino a un aeropuerto fuera del ámbito del impuesto).
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