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An aircraft owner has requested a ruling regarding the taxation of services provided to an operator, including the instrumental leasing of the aircraft and commercial management. The DGT has determined that these operations constitute the provision of services subject to the standard 21% rate, rather than qualifying for the aircraft exemption.
Question raised: Value Added Tax treatment of operations derived from the contracts entered into between the applicant and the operator.
The instrumental assignment of the aircraft for its inclusion in the operator certificate, together with marketing and scheduling, constitutes a single provision of services that does not involve the transfer of the right of use and enjoyment, and is therefore subject to the general rate of 21%. Likewise, the operating contract where the operator provides means for operability and maintenance is an independent provision also subject to 21%. Air transport services provided by the operator to third parties are taxed at 10%, or are exempt if they originate or are destined for locations outside the territory to which the tax applies.
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