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V0361-20 ·14 February 2020 ·consulta-vinculante Medium impact
Tax

Aircraft management and instrumental leasing services subject to 21% VAT

An aircraft owner has requested a ruling regarding the VAT treatment of the instrumental leasing of an aircraft for commercial exploitation and the associated management services. The Directorate-General for Taxes (DGT) has determined that these services are subject to the standard rate of 21%, whereas passenger transport is subject to a reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the tax distinction between aircraft management/leasing services and actual passenger transport, ensuring that management services are taxed at the standard VAT rate rather than the reduced rate applied to transport.

Lifecycle

2020-02-14PublishedPublished 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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