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V0705-20 6 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · hecho imponible

No tax liability for foreign aircraft or non-resident users outside Spain

An aviation company asks about tax liability for non-Spanish-registered aircraft under three management models. The DGT clarifies that the tax only applies if the aircraft circulates in Spain and its owner is a resident or has a establishment in the country.

The question raised

Liability for the Special Tax on Certain Means of Transport, in each case presented

The DGT's ruling

The circulation of aircraft registered abroad outside of Spain does not trigger the taxable event. If the aircraft enters Spain, no tax shall accrue if the service is provided exclusively to non-residents or to holders of establishments in Spain. Conversely, if the use in Spain is by residents or holders of Spanish establishments, the tax shall accrue, regardless of the number of days of use. In the case of private use by the owner, tax shall only accrue if the owner is a resident or has an establishment in Spain.

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