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A travel agency inquires about VAT application in packages comprising transport, hotel and entertainment, as well as the due date and taxable base. The DGT confirms the application of the travel agencies' special regime and outlines how to calculate the taxable base and due amount in cases of advance payments.
Cuestión planteada Se plantea la tributación en el Impuesto sobre el Valor Añadido por tales operaciones y, en concreto, la determinación del devengo y de la base imponible.
El régimen especial de agencias de viajes se aplica cuando se actúa en nombre propio utilizando servicios de terceros para viajes que incluyan transporte o alojamiento con servicios accesorios. La prestación se considera única y tributa al tipo general del 21% sobre el margen bruto. Si los servicios se realizan parcialmente fuera de la Comunidad, solo la parte correspondiente a servicios fuera de ella estará exenta. El impuesto se devenga en el momento de la prestación o, si hay pagos anticipados, en el momento del cobro. Si no se conocen los costes exactos al devengar, la base imponible puede fijarse provisionalmente mediante criterios fundados.
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