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V3056-15 ·13 October 2015 ·consulta-vinculante Medium impact
Tax

Area and approach control services are subject to VAT, but may be exempt for international navigation companies

A public business entity managing air navigation inquired whether its area and approach control services were subject to or exempt from VAT. The DGT determines that they are subject to the tax as they are provided by an entity that is not a Public Administration, although they may be exempt if the recipient is a company essentially dedicated to international navigation or a public entity.

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2015-10-13PublishedPublished 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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