Skip to content
V5083-16 ·23 November 2016 ·consulta-vinculante Medium impact
Tax

Acquisition and leasing of aircraft for the exclusive use of international carriers are exempt from VAT

The query concerns the VAT treatment of aircraft leasing and the exemption applicable to their acquisition and subsequent rental. The DGT rules that the exemption also applies if the purchaser is not the airline itself, provided the aircraft is intended for the exclusive use of a company primarily engaged in paid international traffic.

In 6 key points

Lifecycle

2016-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact