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V2518-19 17 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special travel agency regime applies if a taxi driver provides transport services in their own name using third-party means

A taxi driver under the simplified regime asks whether they must apply said regime when hiring another taxi driver to cover passenger transport services for a company. The DGT rules that, by acting in their own name using third-party means, the special travel agency regime applies.

The question raised

Subject to Value Added Tax of the services described.

The DGT's ruling

If a professional provides transport services in their own name using third-party means, the special regime for travel agencies applies. Under this regime, the rate applicable to services provided using third-party means is the general rate of 21%, whereas for services provided using own means or received, the reduced rate of 10% applies. The application of this special regime or the option for the general regime implies exclusion from the simplified regime.

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