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A travel agency inquires regarding the VAT liability and exemption in the sale of airline tickets acting in its own name. The DGT clarifies that the special regime for travel agencies applies and that the portion of the service corresponding to provisions outside the Community shall be exempt.
Question posed: Liability and, where applicable, exemption from Value Added Tax on the indicated operations.
The special regime for travel agencies applies when they act in their own name using services from other entrepreneurs. These operations are considered a single supply taxed at the general rate at the place of the agency's headquarters. The part of the travel service corresponding to the supplies of goods or services carried out outside the Community shall be exempt. If the agency acts on behalf of and for the account of another, this special regime does not apply.
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