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V2935-21 ·19 November 2021 ·consulta-vinculante Medium impact
Tax

Aircraft delivery may be VAT exempt if intended for the exclusive use of an international air carrier

An Argentine company inquired whether purchasing an aircraft from a Spanish entity could qualify for a VAT exemption. The DGT ruled that the exemption applies even if the purchaser is not the airline itself, provided the aircraft is intended for the exclusive use of a company primarily engaged in international commercial transport.

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2021-11-19PublishedPublished 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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