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A transport intermediation company between airports and hotels queries its VAT liability and applicable rate. The DGT determines that acting in its own name with third-party means qualifies for the travel agencies special regime at the general rate of 21%.
Cuestión planteada Si los servicios consultados están sujetos al Impuesto sobre el Valor Añadido y, en su caso, tipo impositivo aplicable. Obligaciones de facturación de entidad consultante.
Si la entidad actúa en nombre propio mediando en servicios de transporte con medios ajenos, se aplica el régimen especial de agencias de viajes. Este régimen implica una prestación de servicios única con el tipo impositivo general del 21%. No obstante, si el cliente es un empresario con derecho a deducción, la entidad puede optar por aplicar el régimen general, tributando cada servicio de forma independiente. En el régimen especial, no es obligatorio desglosar la cuota de IVA en la factura, pero esta debe incluir la mención «régimen especial de las agencias de viajes».
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