FAQs

In the "Special Regime Code or Importance" field for Issued Invoices Record Books the value 05 is entered.

Liable and non-exempt transactions should be classified as such, with the code "S1". The fields of taxable income (margin), type and tax amount charged are mandatory. The tax payable field must be the same as the tax base for the type. The "total amount of the invoice" must also be entered.

If it is exempt transactions, in cases where the exemption password is identified, the code "E6" will be entered. The total amount of the consideration will be entered in the fields "total amount of the invoice" and "exempt taxable base."

If the invoice issued refers to both special and general transactions, both codes will be reported (01 and 05), indicating key 05 as the first code and entering the fields of taxable base, type and tax charged for both operations. In the total amount field, the corresponding amount to all transactions will be entered.

In the "Special Regime Code or Importance" field for Received Invoices Record Books value 05 is entered.

In transactions carried out within the TAI, the gross tax base will be entered as zero and the total compensation will be entered as total amount of the invoice. It will not be mandatory to declare an amount in the fields "Tax Rate" and "Input Tax", while the “Amount deductible” will be sent with zero.

If later you opt for the General regime, it will be recorded as a registry rectification (A1), with assigned code 01 and informing the fields "tax base" and "input tax" and "amount deductible".

Travel agencies shall enter separately in the Invoices Issued book under special regime code "09" all operations entailing rendering services on behalf of a third party (carriage of passengers and their luggage, accommodation, restaurant service, leasing of short-term transport, museum admissions and travel insurance, inter alia).

In the case of services rendered on behalf of third parties, the "Total invoice amount" should be stated, with a gross tax base of zero and the tax payable left blank.

Mediation services should be recorded detailing the gross tax base and the tax amount charged.

Example:

Amount of services provided in the name and on behalf of an employee (VAT included) = 2,000 euros

Amount of mediation services (VAT included) = 1,210 euros

Transaction type record 09:

Taxable base = 1,000 euros

Rate = 21%

VAT paid in instalments = 210

Total amount of invoice = 3,210

This information shall be provided annually, such as with other important tax Operations during the first thirty days of the month of January following the fiscal year to which they correspond, grouped together according to each of the individuals or entities with whom these operations were carried out.

 In the field "Special Regime Code or Importance" of the Received Invoices Record Book, the value 01 will be entered.

For operations carried out fully in the territory where the tax is applicable, for which the special regime for travel agents is applied, the gross tax base will be zero, and the total amount of the invoice will be the total amount of the compensation. It will not be mandatory to declare an amount in the fields "Tax Rate" and "Input Tax", while the “Amount deductible” will be sent with zero.

For operations carried out fully in the territory where the tax is applicable, for which the general regime is applied, the gross tax base, the VAT payments made and the deductible amount must be broken down.

Note: The use of the AJ code has been available since 01/07/2023 (Order HFP/381/2023).

These adjustments are intended to calculate the difference between the actual gross income of the travel agency with respect to the estimated gross income, so that the VAT register books reflect the taxable base and the VAT accrued to be declared in form 303 of the period. To do this, the travel agency may register one or more adjustments in each settlement period.

These adjustments must be identified with the key type of invoice "AJ" and in the field "Special Regime Code or Importance" of the Issued Invoices Record Book, value 05 will be entered.

The breakdown will be at invoice level, classifying the operation with the code "S1."

As an invoice number, a number assigned by the travel agency will be indicated that allows the unique identification of the adjustment and as the date of issue, the date on which it is recorded. In order not to cause any jumps in the number of invoices issued, the adjustment will be recorded using a special series.

It must be taken into account that the taxable base fields, type and tax amount charged are mandatory. The tax payable field must be the same as the tax base for the type. The "total amount" field is optional.

No data will be entered in the block corresponding to the counterparty.

The period for registering the adjustment will be until 15 of the month following the month in which the circumstance giving rise to the adjustment (discounts and reductions for volume of purchases or sales, "sub-occupation" and "extraquota" cases, variations in conditional prices on the evolution of the prices of fuel or the hotel guarantee system, among others).

Example. In January 2023, the travel agency "A" sells 50 trips to Seville lasting three days.

The total amount invoiced to each of the customers is 1,700 euros (VAT included). Services purchased by the travel agency "A" for the travel (hotels, car transport, tickets to museums , etc.) amounted to 1,000 euros, including VAT, of which 330 euros was received this month, including VAT, corresponding to two days of accommodation at the "B" hotel.

- The travel agency "A" must register in the LRFR the invoice received from hotel "B" for the accommodation of 50 tourists for two days, indicating: (See FAQ 9,2)

Total amount: 16,500 (50 x 330)

Regime code: 05.

Tax rate: Not completed

Taxable base: 0

Tax amount paid: Not completed.

Deductible fee: 0

- "A" with regard to LRFE, it must:

1. Determine the taxable base for the trips sold:

   BI = (P. Vta-P adq)/1.21

   BI per traveler = (1,700-1,000)/1.21 = 578.51 euros

2. Calculate the VAT charged on trips sold:

   VAT charged: BI x Type

   VAT charged per passenger: 578.51 X 0.21 = 121.48

3. Record each of the 50 invoices issued in the LRFE, indicating:

   Total amount: 1,700.

   Regime code: 05

   Type of operation: S1

   Type: 21

   Taxable base: 578.51

   Amount of tax charged: 121.48

In May, the "B" hotel grants the travel agency "A" a discount of 25 euros, including VAT, for each of the rooms purchased for the travel to Seville and sold in January.

- "B" will issue "A" a corrected invoice with the following breakdown:

Total amount of the discount: 50 Tourists x 2 days x 25 euros/day =-2,500 (VAT included)

Type: 21

Taxable base: - 2,272

Quota: - 228 Euros.

- "A" must record in the LRFR the corrected invoice received from B, indicating:

Total amount: - 2,500

Regime code: 05.

Tax rate: Not completed

Taxable base: 0

Tax amount paid: Not completed.

Deductible fee: 0

- "A" must not issue any rectification invoice as no modification of the sale amount has occurred.

- As a result of the discount received, there is an increase in the gross tax base and the amount accrued for each of the trips sold in January:

Increase in taxable base: 50/1.21 = 41.32 Euros

Increase in payment: 41.32 X 0.21 = 8.68.

- "A" must note in the LRFE the increase in the base and the amount derived from the discount:

Tax year: 2023

Period: 05

Issuer invoice number: Assigned by "A" (must allow unambiguous identification of the adjustment and indicate specific series)

Issue date: Date on which the registration is made (at the latest 15 June 2023)

Counterparty block: Not completed.

Date of operation: Not completed.

Invoice type: AJ

Special regime code.: 05

Subject/non-exempt type: S1

Tax rate: 21.

Taxable base: 2,066 (50 X 41.32)

Amount of tax charged: 434 (50 X 8.68).