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IVA EN AGENCIAS DE VIAJE. Regimen especial

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IVA EN AGENCIAS DE VIAJE. Regimen especial

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Preguntas clave sobre el REAV y comisiones

Created by

Sara Abdel Fatah Mesa
Sara Abdel Fatah Mesa
Spain

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IVA EN AGENCIAS DE VIAJE. Regimen especial
 

IVA EN AGENCIAS DE VIAJE. Regimen especialOnline version

Preguntas clave sobre el REAV y comisiones

by Sara Abdel Fatah Mesa
1

1. Una agencia minorista vende un paquete de una mayorista por 1.200 €. La comisión pactada es del 10% sobre el precio de venta. ¿Cuál es la base imponible de la factura de comisión que la minorista emite a la mayorista?

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2) ¿Qué tipo de IVA aplica, por norma general, a la mediación de viajes?

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3) Si la comisión es 120€ más IVA, ¿qué importe neto se transfiere a la mayorista?

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4) Fórmula para Base Imponible en REAV?

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5) Margen Bruto de un viaje 2.000€ (IVA incluido) con costes 1.600€?

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6) Para extraer la cuota de IVA (21%) desde un Margen Bruto de 400€?

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7) En REAV, ¿cómo debe figurar el IVA en la factura?

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8) En la factura de comisión REAV, ¿quién declara el IVA?

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9) ¿Quién emite la factura de servicios de viajes en REAV?

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10) ¿Qué mención es obligatoria incluir en facturas de viajes bajo REAV?

 
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