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V3308-20 6 November 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special VAT regime for travel agencies applies when acting in own name, with no VAT breakdown required

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.

The question raised

Correction of the invoice issued by the wholesale agency to the applicant, given that the latter considers that it acts as a mediator in its own name and that there is no agreement for invoice issuance by the recipient.

The DGT's ruling

If the agency acts in its own name, the special regime for travel agencies applies (Art. 141 Law 37/1992). Under this regime, VAT is not stated separately on the invoice, but is understood to be included in the price. Operations involving Canarian wholesalers shall not be subject to VAT, but to the Canarian General Indirect Tax. Invoices issued by the agency to its clients must include the mention "special regime for travel agencies".

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