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An aerial works company has requested clarification regarding the application of the hydrocarbon tax exemption to its fuel. The DGT explains the requirements for justification through delivery notes and the conditions for using private facilities.
Cuestión planteada La consultante desea saber cómo se debe aplicar la exención prevista en el artículo 51.2 a) de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
La exención para carburantes en navegación aérea (salvo aviación privada de recreo) se justifica con comprobantes de entrega que contengan los datos del suministrador, destinatario y avituallamiento. Si se usa el sistema de ventas en ruta, se deben cumplir los requisitos de control, validación de albarán de circulación y emisión de notas de entrega. Los titulares de aeronaves que usen instalaciones privadas para despegue y aterrizaje deben contar con una autorización previa de la oficina gestora y la correspondiente tarjeta de inscripción.
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