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V2147-14 ·5 August 2014 ·consulta-vinculante Medium impact
Tax

Pilot supply costs are deductible for Corporate Tax if accrual and justification requirements are met

A company supplying pilots to airlines has requested a ruling on the deductibility of its expenses and the nature of its services. The DGT has determined that these expenses are deductible for Corporate Tax purposes provided they meet legal conditions, and that the supply of pilots constitutes a service lease rather than passenger transport.

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2014-08-05PublishedPublished 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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