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V3114-18 ·30 November 2018 ·consulta-vinculante Medium impact
Tax

The chartering of aircraft is classified as a provision of transport services and not as a lease

An air navigation company inquires about the nature and the place of supply of a charter contract with a German entity. The DGT determines that the contract is a provision of transport services and analyzes its liability and exemptions according to the type of service and route.

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Lifecycle

2018-11-30PublishedPublished 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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