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A non-profit student association has queried whether its transport services are subject to the special travel agency regime. The DGT has ruled that, because third-party means are used, the special regime must be applied instead of the exemption for non-profit entities.
Cuestión planteada Si a la entidad le es de aplicación el régimen especial de agencias de viajes o, en caso contrario, cuál es el régimen de tributación de las operaciones descritas y tipo impositivo que, en su caso, debe repercutirse.
La asociación tiene la condición de empresario al ordenar medios para desarrollar su actividad. No aplica la exención del artículo 20.Uno.12º porque los servicios de transporte se facturan con un precio independiente de la cuota de asociados. Al prestar servicios de transporte en nombre propio utilizando medios ajenos, se aplica el régimen especial de agencias de viajes, con base imponible en el margen bruto y tipo del 21%.
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