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V1601-18 8 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Aircraft delivery may be VAT exempt if intended for the exclusive use of an international transport company

A commercial company acquires an aircraft to operate it through contracts with an air carrier. The DGT analyses whether the purchase of the aircraft and the assignment and operation contracts are subject to or exempt from VAT.

The question raised

Taxation and deduction of operations derived from the purchase of the aircraft and from the contracts entered into between the taxpayer and the operator, for the purposes of Value Added Tax.

The DGT's ruling

The delivery of the aircraft is exempt from VAT if it is intended for the exclusive use of a company essentially dedicated to international remunerated transport, regardless of whether the acquirer is said company. The aircraft leasing and management services between the owner and the operator are subject to the general rate of 21%. Air transport services provided by the operator to third parties are taxed at the reduced rate of 10% or are exempt if the transport is international.

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