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V1204-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Aircraft linen laundering may be VAT exempt if provided to international shipping companies

A catering services company has enquired whether the laundering of aircraft linen for international airlines is exempt from VAT. The DGT has ruled that the service may be exempt if provided directly to the company operating the aircraft and if the requirements for international navigation are met.

In 6 key points

How it affects those involved

This ruling clarifies the conditions under which ancillary services, such as linen laundering, qualify for VAT exemption under international transport rules, specifically focusing on the direct relationship between the service provider and the aircraft operator.

Lifecycle

2020-05-04PublishedPublished 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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