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The Directorate General for Taxes (DGT) examines whether travel agencies are subject to the Digital Services Tax based on their business model. It determines that agencies acting on their own account are not intermediaries, whereas online agencies acting on behalf of others do perform the taxable event of online intermediation.
Cuestión planteada
Cuando las agencias actúan por cuenta propia vendiendo servicios ya adquiridos, no son intermediarias y no están sujetas al impuesto. Las agencias físicas no realizan intermediación en línea, pero las agencias online que facilitan la contratación entre viajeros y proveedores sí están sujetas. Los "gastos de gestión" forman parte de la base imponible si la actividad es de intermediación en línea. Si los usuarios están fuera del territorio español, se aplicarán las reglas de reparto de la base imponible del artículo 10.2.b de la LIDSD.
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