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A travel agency asks whether its transport, accommodation, catering and leisure services for a French company should be taxed under the special or general regime. The DGT clarifies that the special travel agency regime applies by default, but the general regime can be applied per transaction if the client is a business owner with deductibility rights.
Cuestión planteada Si las operaciones consultadas pueden tributar en el Impuesto sobre el Valor Añadido acogidas al régimen general de dicho Impuesto.
Se aplica el régimen especial de agencias de viajes cuando actúan en nombre propio utilizando servicios de terceros. No obstante, los sujetos pasivos pueden optar por el régimen general, operación por operación, cuando el destinatario sea un empresario o profesional con derecho a la deducción o devolución del impuesto. Si se opta por el régimen general, la tributación y el lugar de realización se determinarán según las reglas generales y especiales de la Ley del IVA para cada servicio de forma independiente.
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