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A travel agency in mainland Spain has requested clarification on how to tax a trip taken in the Canary Islands using services from a Canarian provider. The Directorate-General for Taxes (DGT) clarifies that the special regime for travel agencies must be applied and that the taxable base shall be the gross margin.
Cuestión planteada Tributación de la operación anterior.
El régimen especial de agencias de viajes se aplica cuando actúan en nombre propio utilizando servicios de otros profesionales. Estas operaciones se consideran una prestación de servicios única y su base imponible es el margen bruto. Si los servicios adquiridos para el viaje se realizan fuera de la Comunidad Europea, la parte del servicio correspondiente a dichas entregas estará exenta de IVA.
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