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A company based in the Canary Islands that sells hotel rooms via a website has enquired whether its operations are subject to VAT in mainland Spain. The DGT has determined that, as neither the registered office of its activity nor a permanent establishment involved in the provision of services is located in Spain, the operations are not subject to the tax.
Cuestión planteada Lugar de realización de las operaciones de venta de plazas hoteleras efectuadas.
El régimen especial de agencias de viajes se aplica cuando actúan en nombre propio y prestan servicios de viaje. La prestación se entiende realizada en el lugar donde la agencia tenga su sede de actividad económica o un establecimiento permanente. Si la sede y los medios que intervienen en la operación (no solo auxiliares) se sitúan fuera del territorio de aplicación del impuesto, la operación no está sujeta al IVA. Las tareas administrativas o de soporte informático realizadas por otras entidades no constituyen un establecimiento permanente para la prestación del servicio.
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