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V0962-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

Aircraft chartering to public entities is VAT exempt, but preparation supplies are not

A company engaged in firefighting services has requested clarification on whether the chartering of its aircraft to public entities and the purchase of supplies for their preparation are exempt from VAT. The DGT has ruled that while the chartering service is exempt, the goods and services acquired by the company to prepare the aircraft are not.

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2020-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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