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A company engaged in firefighting services has requested clarification on whether the chartering of its aircraft to public entities and the purchase of supplies for their preparation are exempt from VAT. The DGT has ruled that while the chartering service is exempt, the goods and services acquired by the company to prepare the aircraft are not.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido tanto del contrato de fletamento suscrito con las entidades públicas como de la adquisición de los bienes y servicios necesarios para la preparación de las aeronaves.
El contrato de fletamento de aeronaves a entidades públicas para el cumplimiento de sus funciones es una prestación de servicios exenta de IVA según el artículo 22.4 de la Ley 37/1992. Sin embargo, las exenciones para productos de avituallamiento y servicios para necesidades directas de la aeronave no se aplican cuando el adquirente es la empresa consultante y no la propia entidad pública. Por tanto, los proveedores deben repercutir el IVA a la empresa.
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