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A Spanish airline has requested clarification on whether the transfer of its aircraft to another company is exempt from VAT. The DGT ruled that the exemption applies even if the purchaser is not the airline itself, provided the aircraft are intended for the exclusive use of a company primarily engaged in international commercial air transport.
Cuestión planteada Exención IVA
La exención del artículo 22.4 de la Ley 37/1992 se aplica a la entrega de aeronaves a un operador que no es una compañía de navegación aérea internacional, siempre que las adquiera para su utilización exclusiva por una compañía de esa naturaleza. Este criterio se fundamenta en la interpretación del Tribunal de Justicia de la Unión Europea y en el documento de trabajo nº 770 del Comité del IVA. Para que la exención sea válida, la utilización exclusiva por parte de la aerolínea debe ser conocida y debidamente demostrada.
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