Skip to content
V0879-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Aviation fuel is exempt from Hydrocarbon Tax, except for private recreational aviation

A skydiving services company has enquired whether its fuel purchases are exempt from Hydrocarbon Tax. The DGT has ruled that the exemption applies provided it does not constitute private recreational aviation.

In 6 key points

Lifecycle

2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact