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V1428-20 ·14 May 2020 ·consulta-vinculante Medium impact
Tax

Aircraft charter for public functions is VAT exempt, but not provisioning or services acquired by the company

A company chartering aircraft for fire prevention and firefighting has consulted whether its services and operational expenses are VAT exempt. The DGT has determined that while the chartering itself is an exempt operation, provisioning goods and services acquired by the company are not.

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2020-05-14PublishedPublished 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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