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V2029-18 9 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Mediation services on behalf of third parties are not subject to the special travel agency regime

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.

The question raised

Liability of said mediation services for Value Added Tax.

The DGT's ruling

The special regime for travel agencies does not apply to mediation services rendered on behalf of third parties, as this regime requires acting in one's own name. Mediation services are service provisions subject to VAT, but in this case, the transaction is not considered to have taken place within the territory where the tax applies because the recipient is a taxable person established outside said territory.

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