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V1318-18 ·21 May 2018 ·consulta-vinculante Medium impact
Tax

Ground handling services for aircraft may be VAT exempt if they meet the direct needs of the aircraft or its cargo

A ground handling company has enquired whether its services provided to airlines are exempt from VAT. The DGT has determined that, if the services are subject to tax based on the place of supply, they may be exempt if they meet the direct needs of the aircraft or its cargo.

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2018-05-21PublishedPublished 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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