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V0989-25 ·11 June 2025 ·consulta-vinculante Medium impact
Tax

Hydrocarbon tax exemption not applicable to fuel for aircraft used in executive transport

A company asks whether fuel supplied for an aircraft owned or leased for transporting executives or board members is exempt from tax. The DGT states that the exemption does not apply as such use does not constitute a commercial air service.

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2025-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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