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Practical Handbook VAT 2022

Gross tax 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 one of them.

However, given the difficulty of knowing the actual amount of goods and services purchased at the time of calculating the gross margin by travel agencies (due to rappels in prices, under-occupancy rates or customer advances), the Directorate General of Taxes accepts the following criterion for determining the taxable base (consultation DGT V0100-15):

  • Determination provisional on the basis of the gross margin percentage obtained in the immediately preceding calendar year for all the operations covered by the special scheme:

    The taxable amount shall be the result of applying this percentage to the sum of the amount, including VAT , of all travel services accrued during the relevant settlement period.

  • Regularisation of the taxable base in the last self-assessment of the year according to the difference between the taxable base of the year, calculated by applying the actual gross margin percentage to the amount of travel services accrued during the year (including VAT), and the sum of the taxable bases recorded in the self-assessments of the previous periods.

Gross margin means gross margin:

The difference between the amount charged to the customer, exclusive of VAT, and the actual amount, inclusive of VAT, of goods and services supplied by other entrepreneurs and professionals and purchased by the agency for the purpose of the journey and which are of direct benefit to the traveller.

Services such as the purchase and sale or exchange of foreign currency or telephone, telex, correspondence and other similar expenses incurred by the agency are not considered to have been rendered for the purpose of the trip.

Operation by operation

Taxable amount = Charged to the customer (excluding VAT) - purchases for the benefit of the traveller (including VAT).