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A wholesale travel agency has requested clarification on whether its mediation services for collecting payments on behalf of a foreign agency are subject to the special travel agency regime and VAT. The Directorate-General for Taxes (DGT) has determined that the special regime does not apply as the service constitutes mediation on behalf of a third party, and the transaction is not subject to VAT as it is not carried out within Spanish territory.
Cuestión planteada Sujeción de dichos servicios de mediación al Impuesto sobre el Valor Añadido.
El régimen especial de agencias de viajes no se aplica a servicios de mediación en nombre ajeno, ya que este requiere actuar en nombre propio. Los servicios de mediación son prestaciones de servicios sujetas al IVA, pero en este caso la operación no se entiende realizada en el territorio de aplicación del impuesto porque el destinatario es un empresario establecido fuera de dicho territorio.
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