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The query concerns the VAT treatment of aircraft leasing and the exemption applicable to their acquisition and subsequent rental. The DGT rules that the exemption also applies if the purchaser is not the airline itself, provided the aircraft is intended for the exclusive use of a company primarily engaged in paid international traffic.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del arrendamiento de aeronaves a empresarios y particulares establecidos en el territorio de aplicación del Impuesto. Exención de la adquisición de la aeronave y su posterior arrendamiento y subarriendo. En caso de repercusión improcedente estando la operación exenta del Impuesto sobre el Valor Añadido, procedimiento para obtener su devolución.
La exención del artículo 22.cuatro de la Ley 37/1992 se aplica a la entrega de una aeronave a un operador que no sea él mismo una compañía de navegación aérea internacional, siempre que la adquiera para su utilización exclusiva por una compañía de esa naturaleza. Asimismo, estarán exentos el arrendamiento de la aeronave y su posterior subarriendo, siempre que la entidad arrendataria o subarrendataria que realice el uso exclusivo se dedique esencialmente al tráfico internacional remunerado.
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