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V2813-19 ·14 October 2019 ·consulta-vinculante Medium impact
Tax

Connecting flights with a single ticket are VAT exempt if the origin or destination is abroad

An airline association has requested clarification on whether VAT exemption applies to the entirety of air transport that includes an internal connecting flight. The DGT has ruled that if a single ticket is used for an international journey with an origin or destination outside national territory, the exemption applies to the whole service, including the connecting flight.

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2019-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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