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An aircraft owner has requested a ruling regarding the taxation of instrumental leasing, aircraft management, and air transport services. The DGT has determined that leasing and management constitute single services subject to the standard VAT rate, whereas passenger transport is subject to reduced rates or exemptions depending on the route.
Cuestión planteada Tributación de las anteriores operaciones.
La cesión instrumental de la aeronave para su inclusión en un certificado de operador, junto con la cesión de derechos de comercialización, constituye una prestación de servicios única sujeta al tipo general del 21%. Asimismo, el contrato de gestión de la aeronave se considera una prestación única de servicios también sujeta al tipo general del 21%. Los servicios de transporte aéreo de pasajeros realizados por la operadora están sujetos al tipo reducido del 10%, salvo que el transporte sea internacional, en cuyo caso estará exento.
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