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A Canary Islands-based management entity acting as a 'bed bank' queries whether its holiday accommodation sales under the travel agencies regime are subject to VAT. The DGT determines that such operations are not subject to VAT as the entity has neither a place of business nor a permanent establishment in the tax territory.
Cuestión planteada 1) Si la venta de alojamientos hoteleros por parte de la entidad gestora, cuya sede radica en las Islas Canarias y desde la que se desarrolla materialmente su actividad, se entiende realizada en las Islas Canarias, cuando la misma se efectúe al amparo del régimen especial de las agencias de viajes.
Las operaciones de servicios de viajes realizadas por agencias en nombre propio se entienden realizadas en el lugar donde tengan su sede o un establecimiento permanente. Si la entidad gestora tiene su sede en las Islas Canarias y no dispone de un establecimiento permanente en el territorio de aplicación del impuesto, sus servicios de venta de camas no estarán sujetos al IVA. No obstante, la entidad comercializadora en la península sí deberá aplicar el régimen especial de agencias de viajes.
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