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A public administration owning aircraft has enquired whether the road transport service of kerosene and aviation gasoline for aircraft refuelling is exempt from VAT. The DGT has determined that the transport is not exempt under the aircraft rules, but it may be exempt if the fuel is transported under a suspensive regime for Excise Duties.
Cuestión planteada Se cuestiona acerca de la aplicación de la exención contemplada en el artículo 22 de la Ley del impuesto al servicio de transporte.
Los servicios de transporte de combustible no están exentos bajo la exención de aeronaves de entidades públicas, ya que no figuran en el artículo 10.2 del Reglamento. Sin embargo, el servicio de transporte estará exento según el artículo 24 de la Ley del IVA si el producto transportado se encuentre en régimen suspensivo de Impuestos Especiales, es decir, en régimen de depósito distinto del aduanero.
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