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V2304-17 12 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special travel agency regime applies to transport services using third-party means

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.

The question raised

Whether the special regime for travel agencies applies to the entity or, if not, what is the taxation regime for the described operations and the tax rate that, if applicable, must be charged.

The DGT's ruling

The association holds the status of a trader by organizing means to carry out its activity. The exemption under Article 20.One.12º does not apply because the transport services are invoiced at a price independent of the membership fee. By providing transport services in its own name using third-party means, the special regime for travel agencies applies, with the tax base being the gross margin and a rate of 21%.

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