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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.
Cuestión planteada Tributación y deducción de las operaciones derivadas de la compra de la aeronave y de los contratos suscritos entre la consultante y la operadora, a efectos del Impuesto sobre el Valor Añadido.
La entrega de la aeronave está exenta de IVA si se destina a su utilización exclusiva por una compañía dedicada esencialmente al transporte internacional remunerado, independientemente de que el adquirente no sea dicha compañía. Los servicios de cesión instrumental y de gestión de la aeronave entre la propietaria y la operadora están sujetos al tipo general del 21%. Los servicios de transporte aéreo prestados por la operadora a terceros tributan al tipo reducido del 10% o están exentos si el transporte es internacional.
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