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A company chartering aircraft for fire prevention and firefighting has consulted whether its services and operational expenses are VAT exempt. The DGT has determined that while the chartering itself is an exempt operation, provisioning goods and services acquired by the company are not.
Cuestión planteada Si el fletamento de las aeronaves puede ser considerado como un servicio exento del impuesto en virtud del artículo 22 de la Ley del Impuesto sobre el Valor Añadido, así como los servicios y bienes adquiridos por la consultante para la adecuada operatividad de las aeronaves.
El fletamento de aeronaves utilizadas por entidades públicas en el cumplimiento de sus funciones públicas está exento 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 si el adquirente es la empresa de fletamento y no la propia entidad pública. Por tanto, los proveedores de dichos bienes y servicios deben repercutir el impuesto a la consultante.
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