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An aerial transport and hot air balloon services company has requested a ruling on the applicable VAT rate for its activities. The DGT has determined that aerial advertising and hot air balloon flights that do not involve transport between two distinct points are subject to the standard rate of 21%, whereas the transport of passengers between different points may qualify for the reduced rate of 10%.
Question raised: Applicable tax rate for the services provided by the applicant.
Aerial advertising services and hot air balloon tours where the departure and arrival points are the same are taxed at 21%. Hot air balloon transfers between two different points are taxed at 10% if they meet the characteristics of a passenger transport contract. Air transport with origin or destination outside the territorial scope of the tax is exempt.
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