Horario: 16.30 a 19.30 horas, una hora menos en Canarias
Lugar: Emisión en directo vía internet en cualquier dispositivo y se graba para volver a verlo en diferido
Ponente
![ricardo alvarez arroyo - Madrid y alrededores | Perfil profesional | LinkedIn](data:image/jpeg;base64,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)
Don Ricardo Álvarez Arroyo
Subdirector general de Impuestos sobre el Consumo
Objetivo
Analizarán el régimen fiscal de las agencias de viajes y los últimos criterios.
Programa
- Ámbito de aplicación
- Servicios de viajes
- Delimitación con los servicios MICE
- Actuación en nombre propio o comisionista
- Exenciones y lugar de realización
- Exenciones
- lugar de realización
- Establecimiento permanente y REAV
- Base imponible
- Regla general margen bruto
- Determinación de la base imponible por margen global
- Deducciones
- Renuncia a la aplicación del régimen general
- Opciones de renuncia
- Tributación de las operaciones tras la renuncia
- aplicación de la Disposición adicional cuarta. Reglamento de facturación
- El Régimen de las Agencias de Viajes en el IGIC
- Propuestas comunitarias de reforma del REAV