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An entity has requested a ruling regarding the place of supply and VAT exemption for its aircraft rental brokerage services provided to entities not established in Spain. The DGT has determined that if the recipient is a taxable person from another EU Member State, the transaction is not subject to Spanish VAT.
Cuestión planteada Localización y, en su caso, exención de los servicios prestados.
Los servicios de intermediación se localizan según el destinatario: si es un empresario con sede en otro Estado miembro de la UE, la operación no está sujeta al IVA español. Solo si la operación está sujeta al impuesto se puede valorar la exención por arrendamiento de aeronaves para compañías de navegación aérea internacional. Los servicios de intermediarios que actúan en nombre y por cuenta de terceros están exentos si intervienen en operaciones exentas. Para que la exención de mediación sea aplicable, el servicio debe recaer sobre un arrendamiento de aeronaves por compañías dedicadas esencialmente a la navegación aérea internacional.
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