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A public business entity managing air navigation inquired whether its area and approach control services were subject to or exempt from VAT. The DGT determines that they are subject to the tax as they are provided by an entity that is not a Public Administration, although they may be exempt if the recipient is a company essentially dedicated to international navigation or a public entity.
Question raised: Subjectivity and, where applicable, exemption from Value Added Tax of the area and approach control services provided to airlines.
The services are subject to VAT because the public business entity has the status of a taxable person and not a Public Administration, regardless of whether it charges fees. Subjectivity requires that the recipient has its registered office or establishment in the territory to which the tax applies. However, area and approach control services are exempt if provided to companies essentially dedicated to international air navigation or to public entities in the exercise of their functions.
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