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A professional provides guiding, hotel reservation, transport, and leisure services to foreign clients. The DGT determines that if she acts in her own name by combining transport or accommodation with other services using third-party means, she must apply the special regime for travel agencies.
Question posed: Whether the special regime for Travel Agencies provided for in the Value Added Tax Law will be applicable to the aforementioned activity.
The special regime for travel agencies applies to travel services composed of a main service of accommodation or transport, together with other ancillary services, provided that the services are rendered in one's own name and using third-party means. Services provided with own means, such as tour guiding, are taxed under the general regime. The special regime is applied to the gross margin at a rate of 21%. There is an option to apply the general regime if the recipient is an entrepreneur or professional entitled to deduction.
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