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MEDIUM
FISCAL

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

V0989-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0989-25
Published
11 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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

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