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A retail travel agency has requested clarification on whether it must apply the special travel agency regime and how to treat discounts from its suppliers. The DGT has determined that if the agency acts in its own name, it is subject to this special regime, and discounts constitute reductions to the taxable base.
Cuestión planteada Si debe considerarse que actúa en nombre propio o en nombre ajeno y, por consiguiente, sujeción de sus operaciones de venta de viajes combinados a clientes al régimen especial de agencias de viajes. Consideración del descuento aplicado en sus facturas por las agencias de viajes mayoristas como descuento sobre el precio de venta, por actuar el consultante en nombre propio, o como comisión de ventas al actuar en nombre y por cuenta de los mayoristas. Adecuación a la legalidad de la expedición de "auto-facturas" por los touroperadores sin autorización expresa del consultante. Aplicabilidad de los criterios contenidos en la resolución de la consulta en caso de que la agencia minorista sea una persona jurídica, y no una persona física como el consultante.
Si la agencia actúa en nombre propio frente a sus clientes, le será aplicable el régimen especial de agencias de viajes. En este supuesto, los descuentos obtenidos de proveedores mayoristas se consideran un menor importe de la base imponible de los servicios adquiridos. Si actuara en nombre y por cuenta ajena, la facturación debe seguir las reglas de mediación y la expedición de facturas por parte de terceros requiere un acuerdo previo.
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