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V2132-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Aircraft rental brokerage services are not subject to Spanish VAT if the recipient is a taxable person from another EU Member State

An entity has requested a ruling regarding the place of supply and VAT exemption for its aircraft rental brokerage services provided to entities not established in Spain. The DGT has determined that if the recipient is a taxable person from another EU Member State, the transaction is not subject to Spanish VAT.

In 6 key points

Lifecycle

2014-08-04PublishedPublished 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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