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 tax base (margin), rate and passed-on rate fields are mandatory . The transferred quota field must be equal to the taxable base for the type. The “total invoice amount” must also be stated.

If it is a exempt operation , in cases where the exemption key is identified, the key “E6” will be entered. The total amount of the consideration will be entered in the fields “total invoice amount” and “exempt tax base”.

In the event that the invoice issued refers to both special and general regime operations, both keys (01 and 05) will be reported, indicating key 05 as the first key and recording the tax base, type and rate fields for both operations. In the total amount field, the amount corresponding to all of the operations 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 others ( VAT included) = 2,000 euros

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

Record operation type 09:

Taxable base = 1,000 euros

Type = 21%

Output VAT amount = 210

Total invoice amount = 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 “Special Regime or Significance Code” field of the Received Invoices Registration 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 key is available from 01/07/2023 (Order HFP/381/2023).

These adjustments are intended to calculate the difference between the actual gross margin of the travel agency compared to the estimated gross margin, so that the VAT Record Books reflect the taxable base and the VAT accrued to declare in form 303 of the period. To do this, the travel agency may record one or more adjustments in each settlement period.

These adjustments must be identified with the invoice type key “AJ” and the value 05 will be entered in the “Special Regime or Significance Key” field of the Issued Invoices Registry Book.

The breakdown will be at the invoice level, classifying the operation with the key “S1”.

The invoice number will be indicated by a number assigned by the travel agency that allows for the unique identification of the adjustment, and the issue date will be the date on which it is registered. In order to avoid gaps in the numbering of invoices issued, the adjustment will be recorded using a special series.

It should be noted that the tax base, rate and passed-on rate fields are mandatory. The transferred quota field must be equal to the taxable base for the type. The “total amount” field is optional.

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

The deadline for registering the adjustment will be until the 15th of the month following the month in which the circumstance giving rise to the adjustment was noted (discounts and reductions due to volume of purchases or sales, cases of "underemployment" and "extra quotas", price variations conditioned by the evolution of fuel prices or the hotel guarantee system, among others).

Example . In January 2023, travel agency “A” sells 50 three-day trips to Seville.

The total amount invoiced to each of the clients is 1,700 euros (VAT included). The services acquired by travel agency “A” to carry out the trip (hotels, coach transportation, tickets to museums, etc.) amounted to 1,000 euros, VAT included, of which it received an invoice for 330 euros this month. VAT included, corresponds to two days of accommodation at hotel “B”.

- 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 key: 05.

Tax rate: unfilled

Taxable base: 0

Tax amount paid: unfilled.

Deductible fee: 0

- “A” with respect to LRFE , must:

1. Determine the taxable base of 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:

   Output VAT: BI x Type

   VAT charged per traveler: 578.51 x 0.21 = 121.48

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

   Total amount:1,700.

   Regime key: 05

   Type of operation: S1

   Type: 21

   Taxable base: 578.51

   Amount of tax charged: 121.48

In the month of May, hotel “B” grants the travel agency “A” a discount of 25 euros, VAT included, for each of the rooms purchased for trips to Seville and sold in January.

- “B” will issue to “A” a corrective invoice with the following breakdown:

Total discount amount: 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 corrective invoice received from B, indicating:

Total amount: - 2,500

Regime key: 05.

Tax rate: unfilled

Taxable base: 0

Tax amount paid: unfilled.

Deductible fee: 0

- “A” should not issue any corrective invoice since there has been no change in the sales amount.

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

Increase in tax base: 50/1.21= 41.32 euros

Increase in quota: 41.32 x 0.21 = 8.68.

- “A” must record in the LRFE the increase in base and rate resulting from the discount:

Tax year: 2023

Period: 05

Issuer invoice number: Assigned by “A” (must allow unique identification of the adjustment and indicate specific series)

Issue date: date on which you register (at the latest June 15, 2023)

Counterpart block: unfilled.

Date of operation: unfilled.

Invoice type: AJ

Special regime key: 05

Type subject/non-exempt: S1

Tax rate: 21.

Taxable base: 2.066 (50 x 41.32)

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