Collective Commentary about the New Package Travel Directive

THE TAX IMPLICATIONS OF COMBINED TRIPS 623 this exemption does not prevent the travel agency or other business owner or assimilated professional from deducting the VAT supported by the deliveries of goods or services provided by third parties for the benefit of the traveller and used in the trip, which are exempt from the tax provided that they are made outside the Community, as expressly mentioned in art. 94 One, 1st d) in relation to art. 143 VATL 46 , relating to the transactions that give rise to the right to deduction. Here it is, as others have said, of a full or absolute exemption 47 . The requirements for the application of the special regime of the travel agencies are that for it to be applicable (remember that if the budgets are given the scheme is mandatory) the operations performed by the agency or another economic operator must be carried out on behalf of travellers, using goods delivered or services provided by other businessmen or professionals during the trip. The tax base in the special regime of travel agencies does not follow the general rule. This is based on the value of the consideration, on the price of the thing or service. However, as the Law points out, the tax base in the special regime of travel agencies is the “gross margin” of the agency. This concept, paradoxically, connects to the tax base more within the concept of added value. The tax base in this special regime is calculated as follows: Taxable base = Gross margin = Price charged to the client (excluding the VAT that is serious for the operation) – cost of deliveries of goods and services rendered by other taxpayers and that directly benefit the traveller (taxes included) Then the tax base is lower than in the general regime because in this it is the price or monetary consideration of the thing or service, compared to the special regime that, with its details, is the difference between the price minus the costs. Preferably in this special regime, the services that constitute it are transport and accommodation. As we have seen, the subject of these separately to VAT is 10%. However, if the special VAT regime enters the scene, the rate applicable to the tax base is the general rate, 21%, which has been criticized by a part of the doctrine that it proposes to be 10%. Note that the rate applicable in the special 46 Binding consultation of the GDT n. V1676-13, 05/21/2013 (JUR / 2013/277894). 47 Vid. GUERVÓS MAÍLLO, M.A.: Los regímenes especiales del Impuesto sobre el Valor Añadido , Tirant Lo Blanch, Valencia, 2014, p. 147-149; CALVO VÉRGEZ, J.: El régimen especial..., op. cit., p. 149; FRANCO, R.: “Non spetta ai tour operator extra-UE il rimborso I.V.A. sugli acquisti di beni e servizi del pacchetto turistico”, Corriere Tributario, n. 28/2013, p. 2201, and MARCO, P.: Il regime I.V.A. ordinario..., op. cit., p. 1110.