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V0157-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

The instrumental assignment of an aircraft and other related services constitute a single complex service subject to 21% VAT

An aircraft owner assigns the instrumental use of their aircraft to an operator so that the latter may exploit it commercially, receiving in exchange consideration for the assignment, marketing, and exploitation. The DGT determines that these operations constitute a single complex service subject to the general VAT rate.

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2022-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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