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V0361-20 14 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión instrumental

Aircraft management and instrumental leasing services subject to 21% VAT

An aircraft owner has requested a ruling regarding the VAT treatment of the instrumental leasing of an aircraft for commercial exploitation and the associated management services. The Directorate-General for Taxes (DGT) has determined that these services are subject to the standard rate of 21%, whereas passenger transport is subject to a reduced rate.

The question raised

Extension of the binding ruling of June 27, 2016, inquiry V2969-16, as a consequence of a modification in the facts presented by the requesting entity.

The DGT's ruling

The instrumental assignment of the aircraft for inclusion in an operator certificate, together with marketing and scheduling, constitutes a single service subject to 21% VAT. The aircraft management contract, which includes material and human resources for its operability, is also taxed at 21%. Air transport services provided to third parties by the operator are subject to the reduced rate of 10%.

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