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V0937-18 ·10 April 2018 ·consulta-vinculante Medium impact
Tax

Connecting flights on a single ticket for international journeys are VAT exempt

An airline has requested a ruling on whether domestic legs performed to connect with an international flight under a single transport document are exempt from VAT. The DGT has determined that, as this constitutes a single international transport operation, the exemption under Article 22.Thirteen of Law 37/1992 applies.

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2018-04-10PublishedPublished 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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