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A financial institution leased an aircraft with a purchase option to a company, which subsequently transferred it to an air operator. The DGT is analysing whether this financial lease is subject to VAT or if the exemption for international air navigation applies.
Cuestión planteada Calificación del arrendamiento financiero efectuado por la consultante a favor de la entidad arrendataria así como aplicación de la exención prevista en el artículo 22.Cuatro de la Ley 37/1992 a dicho arrendamiento.
El arrendamiento financiero se califica como prestación de servicios mientras no se ejerza la opción de compra. Dicha prestación puede estar exenta según el artículo 22.Cuatro de la Ley 37/1992 si la aeronave se destina a su utilización exclusiva por una compañía dedicada esencialmente a la navegación aérea internacional. Esta exención se aplica incluso si el adquirente o arrendatario no es la compañía de navegación aérea, siempre que se conozca y demuestre dicho destino.
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