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An aviation services company asked whether chartering aircraft to public entities for public functions is VAT-exempt and how this affects cash accounting. The DGT confirms the operation is fully exempt and thus excluded from the cash accounting regime, with general rules on valuation and deduction applying.
Cuestión planteada Tributación de las operaciones efectuadas y régimen de deducción de las cuotas soportadas por la consultante.
El fletamento de una aeronave a una entidad pública para realizar trabajos de sus competencias está sujeto y exento de IVA según el artículo 22.Cuatro.2º de la Ley 37/1992. Estas operaciones están excluidas del régimen especial de criterio de caja, por lo que se aplican las reglas generales de devengo y deducción. Al ser una exención plena, no limita el derecho a la deducción, aunque podría aplicarse la regla de prorrata si existen otras exenciones que sí lo limiten.
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