Taxable base
For those operations to which this special regime is applicable, the taxable base will be determined operation by operation, and will be the gross margin that the travel agency has in each of them.
However, given the difficulty of knowing the effective amount of the goods and services acquired at the time of calculating the gross margin by travel agencies (due to rappels in prices, underemployment rates or customer advances), the General Directorate of Taxes admits the following criteria for determining the tax base (query DGT V0100-15):
-
Provisional determination based on the gross margin percentage obtained in the immediately preceding calendar year corresponding to all operations covered by the special regime:
The tax base will be the result of applying said percentage to the sum of the amount, VAT included, of all travel services accrued during the settlement period in question.
-
Regularization of the tax base in the last self-assessment of the year according to the difference between the tax base for the year, calculated by applying the percentage of real gross margin on the amount of travel services accrued during the year (VAT included), and the sum of the tax bases recorded in the self-assessments of previous periods.
Gross margin is understood as:
The difference between the amount charged to the client, without VAT , and the effective amount, including VAT, of the deliveries of goods and services made by other businessmen and professionals and acquired by the agency for the completion of the trip and that directly benefit the traveler.
Services such as buying and selling or exchanging foreign currency or telephone, telex, correspondence and other similar expenses incurred by the agency are not considered to have been provided for the purpose of the trip.
Operation by operation
Tax base = What is charged to the client (without VAT) - acquisitions for the benefit of the traveler (with VAT).