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V0699-19 ·28 March 2019 ·consulta-vinculante Medium impact
Tax

Leasing of aircraft and management services for operators are subject to VAT if use and enjoyment are not transferred

An aircraft owner has requested a ruling regarding the VAT liability and exemptions applicable to the leasing of their aircraft to a foreign operator and flight management services. The DGT has determined that these services constitute single supplies subject to VAT rather than exempt services, as the owner retains the risks and rewards associated with the aircraft.

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Lifecycle

2019-03-28PublishedPublished 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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