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V1766-25 ·30 September 2025 ·consulta-vinculante Low impact
Tax

VAT exemption on the chartering of aircraft to public entities for the performance of public functions

A medical helicopter company asks whether its services to the Administration are exempt under aircraft charter or patient transport rules. The DGT confirms exemption under aircraft charter due to the public recipient.

In 6 key points

How it affects those involved

Public sector helicopter services are exempt from certain tax obligations when operated under charter arrangements.

Lifecycle

2025-09-30PublishedPublished 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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