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A retail travel agency has requested clarification on whether it must correct wholesaler invoices and how it should invoice when acting in its own name. The DGT clarifies that if the agency acts in its own name, the special travel agency regime applies; in this case, the price difference is not considered mediation, but rather the acquisition of a travel service.
Cuestión planteada Corrección de la factura emitida por la agencia mayorista a la consultante, siendo que esta considera que actúa en la mediación en nombre propio y que no existe acuerdo de emisión de facturas por el destinatario.
Si la agencia actúa en nombre propio, se aplica el régimen especial de las agencias de viajes (art. 141 Ley 37/1992). En este régimen, el IVA no se consigna separadamente en la factura, sino que se entiende comprendido en el precio. Las operaciones de mayoristas canarias no estarán sujetas al IVA, sino al Impuesto General Indirecto Canario. Las facturas emitidas por la agencia a sus clientes deben incluir la mención «régimen especial de las agencias de viajes».
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