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An aeronautical training company inquires whether its flight courses for specific aircraft are exempt from VAT. The DGT responds that the exemption depends on whether the teaching is of a professional training or retraining nature or whether it seeks to satisfy personal needs.
Question posed: Exemption of training activities for Value Added Tax purposes.
Teaching to obtain licenses for commercial pilot, airline transport pilot, navigator, or flight engineer is exempt from VAT as it constitutes professional training. Courses to obtain private pilot, glider pilot, or hot air balloon pilot licenses are not exempt, as they are considered intended to satisfy personal needs. Likewise, the exemption does not apply to licenses relating to sporting or recreational aircraft.
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