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V1596-18 ·8 June 2018 ·consulta-vinculante Medium impact
Tax

Aircraft leasing may be VAT exempt if used exclusively by an international air carrier

A financial institution leased an aircraft with a purchase option to a company, which subsequently transferred it to an air operator. The DGT is analysing whether this financial lease is subject to VAT or if the exemption for international air navigation applies.

In 6 key points

Lifecycle

2018-06-08PublishedPublished 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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