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An air navigation company inquires about the nature and the place of supply of a charter contract with a German entity. The DGT determines that the contract is a provision of transport services and analyzes its liability and exemptions according to the type of service and route.
Question raised: Place of supply of the operations carried out by the inquirer in favor of the charterer, as well as the taxation of the charter contract entered into by the parties.
The aircraft charter contract, where the charterer maintains technical direction and the crew, is a provision of transport services and not a lease. The transport of passengers is subject to VAT for the portion of the route that takes place within Spanish territory, and may be exempt if the requirements for international air navigation are met. The transport of goods to an entity without a registered office in Spain is not subject to the tax.
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