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A travel agency acts as an intermediary for a Canarian wholesaler providing accommodation to an end customer. The DGT examines whether the mediation commission is subject to VAT or if the effective use and enjoyment rule applies.
Cuestión planteada Tratamiento de la factura emitida por el destinatario del servicio y si ha de emitir factura al cliente final.
Si la agencia actúa en nombre y por cuenta ajena, la mediación no estará sujeta al IVA si el destinatario es un profesional con sede en Canarias, salvo que se aplique la cláusula de uso efectivo. Para aplicar dicha cláusula, el servicio debe ser utilizado por la entidad canaria en la realización de operaciones sujetas al IVA en el territorio de aplicación del impuesto. Si la agencia actuara en nombre propio, se aplicaría el régimen especial de agencias de viajes.
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