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V3428-20 26 November 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Special tax regime for travel agencies applies when providing transport or accommodation in one's own name using third-party services

A mountain guide inquired whether the special tax regime for travel agencies should be applied when organising excursions involving transport and accommodation. The DGT ruled that if the guide acts in their own name using third-party services, they must apply said special regime to the gross margin.

The question raised

Application of the special regime for Travel Agencies of the Value Added Tax to the activity carried out by the inquirer.

The DGT's ruling

The special regime for travel agencies applies when acting in one's own name regarding travelers by using services from other entrepreneurs, including transport or accommodation. This regime applies only to services provided using third-party means, taxing at the general rate of 21% on the gross margin. If the inquirer acts as a mere intermediary paying on behalf and for the account of the client, this regime does not apply and the amounts could be considered disbursements if they meet the legal requirements.

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