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A query was raised regarding whether the VAT exemption for aircraft leasing applies when an entity sub-leases an aircraft to another company engaged in international air navigation. The DGT ruled that the exemption applies provided the aircraft is intended for the exclusive use of a company of that nature.
Cuestión planteada Aplicación de la exención del artículo 22.Cuatro de la Ley 37/1992 al arrendamiento suscrito entre la propietaria y la entidad que subarrendará la aeronave.
La exención del artículo 22.Cuatro de la Ley 37/1992 se aplica también cuando el adquirente no es la compañía de navegación aérea internacional, sino que adquiere la aeronave para su utilización exclusiva por una de ellas. Esto incluye el subarriendo a otra entidad dedicada a dicha actividad, incluso si la arrendataria no fuera una entidad dedicada a la navegación aérea internacional. El uso debe ser conocido y debidamente demostrado.
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