Tributación de las Agencias de Viajes: Fiscalidad Directa e Indirecta. Situación Actual y Propuestas de Futuro

the author studies travel agents taxation in the corporate income tax and in the special vat scheme for travel agents. regarding the corporate income tax, spanish recent measures against the crisis are analyzed in order to determine if they could be useful in other member states. to be precise, a moderate cut of the rate for specific taxpayers and allowing free depreciation provided that certain requirements are met, could be advisable to help firms survive the crisis we are suffering. concerning the special vat scheme, the directive 2006/112/ec as well as the court of justice of the european communities case law are studied to establish the scope of application of this scheme. nowadays, it is clear that the scheme is applicable to any kind of entity which, in its own name, organizes trips, including transport and/or accommodation, using goods or services provided by other taxable persons. finally, the author comments on the commission’s proposal to amend the vat directive and recommends its adoption, with certain changes, since it solves many of the problems of the current regulation.