Sustainable Tourism Law

346 SUSTAINABLE TOURISM LAW LU HU MT PB AU POL PT RU ESLO ESLV FI SU UK Ex 3 27 0 Ex 6 21 10 13 8 6 19 9.5 0 20 10 6 0 0 Accommodation in hotels: BE BU RC DI AL EST IR GR ES FR CR IT CH LE LI 6 9 15 25 7 9 9 13 10 10 13 10 9 12 9 LU HU MT PB AU POL PT RU ESLO ESLV FI SU UK 3 18 7 6 13 8 6 9 9.5 20 10 12 20 Restaurants and catering: BE BU RC DI AL EST IR GR ES FR CR IT CH LE LI 12 20 15 21 25 19 20 9 Ex 24 10 5.5 10 25 10 9 21 21 LU HU MT PB AU POL PT RU ESLO ESLV FI SU UK 3 17 18 27 18 6 10 8 13 9 22 9.5 20 14 12 20 However, the special VAT regime for travel agencies, which are subject to the standard general rate (for Spain it’s 21%), where a different way of finding the tax base is found, since in this regime it is not the price of the service consideration that matters, but the gross profit margin. As indicated by the VAT directives in all the Member States, as we indicated, the operations subject to this special VAT regime are taxed at the general rate 22 , and so the VAT rates for the Member States are: BE BU RC DI AL EST IR GR ES FR CR IT CH LE LI 21 20 21 25 19 20 23 24 21 20 25 22 19 21 21 22 Criticized by ÁLAMO CERRILLO, R.: “La importancia del sector turístico y una fiscalidad adecuada al mismo”, Crónica Tributaria , n.160/2016, p. 29, for those who believe that the reasonable thing would be the application of a reduced tax rate to the operations subject to the special regime of the travel agencies in the VAT. It considers that the subjection to the general type diminishes the competitiveness of the travel agencies. It puts in doubt the special regime of travel agencies from the point of view of neutrality pursued by VAT, following the thesis of SANZ DÍAZ-PALACIOS. We have reflected on this special regime in IGLESIAS CARIDAD, M: “El régimen especial de agencias de viajes en el proyecto de reforma de 2014 de la normativa española del IVA y su adecuación al Derecho y Jurisprudencia europeos”, GARCÍA-HERRERA BLANCO, C. (Coord.): Encuentro de derecho financiero y tributario. La reforma del sistema tributario español , 2015, p. 71-90.