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V3723-16 5 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agencias de viajes

Travel agencies may choose general VAT regime if client is a deductible business owner

A travel agency asks about VAT treatment in tour packages, mediation services and ticket sales. The DGT clarifies when the special travel agency regime applies and when the general regime can be chosen.

The question raised

Treatment for Value Added Tax purposes.

The DGT's ruling

The special regime for travel agencies applies when they act in their own name using third-party services. One may opt for the general regime, on an operation-by-operation basis, if the recipient is a businessperson or professional entitled to the deduction or refund of the tax. Under the special regime, travel services are taxed at 21%, whereas under the general regime, the rate corresponding to each service shall apply (such as 10% for transport or hospitality).

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