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V5080-16 ·23 November 2016 ·consulta-vinculante Medium impact
Tax

Aircraft leasing is VAT exempt if used exclusively by international air carriers

A query was raised regarding whether the VAT exemption for aircraft leasing applies when an entity sub-leases an aircraft to another company engaged in international air navigation. The DGT ruled that the exemption applies provided the aircraft is intended for the exclusive use of a company of that nature.

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2016-11-23PublishedPublished 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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