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V0989-25 11 June 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre hidrocarburos

Hydrocarbon tax exemption not applicable to fuel for aircraft used in executive transport

A company asks whether fuel supplied for an aircraft owned or leased for transporting executives or board members is exempt from tax. The DGT states that the exemption does not apply as such use does not constitute a commercial air service.

The question raised

The applicant asks whether the exemption provided for in Article 51.2.a) of Law 38/1992, of December 28, on Excise Duties may be applied to fuel supplies made to an aircraft owned by a company or leased by it for the purpose of transporting its executives or members of its board of directors for the performance of their assigned duties.

The DGT's ruling

The exemption under Article 51.2.a of Law 38/1992 is not applicable when the aircraft is used to transport company personnel for the performance of their duties. According to the jurisprudence of the CJEU, the exemption requires that the aircraft be used directly for the provision of aerial services for consideration. The transport of personnel for business purposes is not equated to commercial purposes for this exemption.

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