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A travel agency asks whether it must apply the special agency regime to 'shuttle' transport services using third-party means and how to deduct VAT. The DGT confirms the regime applies and explains how to manage VAT deductions benefiting the traveller directly.
Cuestión planteada Aplicación del régimen especial de las Agencias de Viajes del Impuesto sobre el Valor Añadido a los servicios de transporte y posibilidad de renunciar a dicho régimen especial. Deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas por los servicios contratados a terceros y empleados de forma indistinta en operaciones que tributen en régimen general y especial.
El régimen especial de agencias de viajes se aplica cuando se prestan servicios de transporte en nombre propio utilizando medios ajenos, independientemente de la condición formal de agencia. Para servicios que redunden en beneficio directo del viajero, la deducción del IVA solo es posible si se opta por el régimen general para esas operaciones. Si un servicio se destina simultáneamente a ambos regímenes, la deducción se realizará mediante un criterio razonable que refleje la proporción de operaciones en régimen general.
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