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A company inquires whether the purchase of an aircraft is exempt from VAT, given that it plans to lease it to an operating entity dedicated to international transport. The DGT responds that the exemption is applicable even if the acquirer is not the air navigation company, provided that the destination is exclusive use by a company essentially dedicated to said activity.
Question posed: Whether the exemption from Value Added Tax provided for in Article 22.Four of Law 37/1992 applies to the purchase and sale of the aircraft.
The exemption under Article 22.Four of Law 37/1992 also applies when the acquirer of the aircraft is not the international air navigation company, but an operator that acquires it for its exclusive use by a company of that nature. The fact that a partner uses the aircraft occasionally at market prices does not alter this criterion. However, the verification of possible abusive practices to obtain the exemption is a matter of fact that falls under the responsibility of the Administration.
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