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V0979-22 ·4 May 2022 ·consulta-vinculante Medium impact
Tax

The purchase and sale of an aircraft may be exempt from VAT if it is intended for the exclusive use of an international air navigation company

A company inquires whether the purchase of an aircraft is exempt from VAT, given that it plans to lease it to an operating entity dedicated to international transport. The DGT responds that the exemption is applicable even if the acquirer is not the air navigation company, provided that the destination is exclusive use by a company essentially dedicated to said activity.

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2022-05-04PublishedPublished 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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