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V0157-22 3 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio único complejo

The instrumental assignment of an aircraft and other related services constitute a single complex service subject to 21% VAT

An aircraft owner assigns the instrumental use of their aircraft to an operator so that the latter may exploit it commercially, receiving in exchange consideration for the assignment, marketing, and exploitation. The DGT determines that these operations constitute a single complex service subject to the general VAT rate.

The question raised

Question raised: Extension of the binding ruling of June 27, 2016, inquiry V2969-16, as a consequence of the incorporation of new facts presented by the consulting entity regarding the invoicing of the operations subject to inquiry.

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