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A company subcontracts passenger transport services to offer trips to its customers. The DGT has determined that the special travel agency scheme must be applied, taxing the operation at the standard 21% rate on its gross margin.
Cuestión planteada Tipo impositivo aplicable a los citados servicios
El régimen especial de agencias de viajes se aplica cuando el prestador actúa en nombre propio frente al viajero y utiliza servicios de otros profesionales para realizar un viaje. Estas operaciones se consideran una prestación única gravada al tipo general del 21% sobre el margen bruto de la agencia. La base imponible es la diferencia entre el importe total cargado al cliente y el importe de los servicios adquiridos para el viaje. Los servicios de transporte de pasajeros recibidos por la agencia, si se consideran transporte de viajeros, tributan al tipo reducido del 10%.
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