Skip to content
Back to index
V0699-19 28 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de aeronave

Leasing of aircraft and management services for operators are subject to VAT if use and enjoyment are not transferred

An aircraft owner has requested a ruling regarding the VAT liability and exemptions applicable to the leasing of their aircraft to a foreign operator and flight management services. The DGT has determined that these services constitute single supplies subject to VAT rather than exempt services, as the owner retains the risks and rewards associated with the aircraft.

The question raised

Cuestión planteada Sujeción y, en su caso, exención del Impuesto sobre el Valor Añadido de la cesión de la aeronave mediante contraprestación. Si a los importes facturados a los viajeros por el consultante le resultaría de aplicación el tipo reducido previsto en el artículo 91.Uno.2.1º de la Ley 37/1992,

Email
Contact