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V1444-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

Aircraft instrumental leasing and management services subject to 21% VAT and not exempt

An aircraft owner has requested a ruling regarding the taxation of services provided to an operator, including the instrumental leasing of the aircraft and commercial management. The DGT has determined that these operations constitute the provision of services subject to the standard 21% rate, rather than qualifying for the aircraft exemption.

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2018-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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