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A resident of a third country moving to Spain asks whether VAT and Transport Tax exemptions on a light aircraft apply. The DGT responds that these exemptions do not apply because the aircraft belongs to a patrimonial society, not to the individual.
Question posed: Applicability to the aforementioned light aircraft of the exemptions for transfer of residence under Value Added Tax and under Special Tax on Certain Means of Transport.
To apply the exemptions for transfer of residence, there must be identity between the legal owner of the asset and the person transferring their residence. In this case, as the light aircraft is owned by a holding company and not by the applicant, the ownership requirement is not met. Therefore, the exemption for VAT and for Excise Duty on Means of Transport is not applicable.
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