Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
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.
Cuestión planteada La consultante pregunta si se puede aplicar la exención prevista en el artículo 51.2 a) de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales en los suministros de carburante realizados a una aeronave titularidad de una empresa o arrendada por la misma con el fin de trasladar a sus directivos o a los miembros de su consejo de administración para el ejercicio de las funciones que tienen encomendadas.
La exención del artículo 51.2.a de la Ley 38/1992 no es aplicable cuando la aeronave se utiliza para trasladar al personal de una empresa para el ejercicio de sus funciones. Según la jurisprudencia del TJUE, la exención requiere que la aeronave se utilice directamente para la prestación de servicios aéreos a título oneroso. El transporte de personal para fines empresariales no se equipara a fines comerciales para esta exención.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.