Doctrine by topic · DGT Observatory

Public Entities: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2021

Current position

The chartering of aircraft for the exclusive use of public entities performing public functions is exempt from IVA (Value Added Tax). The transport of sick or injured persons in adapted vehicles also enjoys an exemption. However, the transport of organs is taxed at 21%, and the transport of medical personnel or transport together with organs is taxed at 10%.

The DGT's position remains stable regarding the application of exemptions for aircraft and vehicles of public entities performing public functions. The limits of the exemption have been specified, clearly distinguishing between the transport of sick persons (exempt) and that of organs or personnel (taxable).

Turning points

30 June 2014 V1667-14

Establishes that the transport of organs is not an exempt healthcare operation, but is taxed at 21% as it does not constitute the transport of sick persons.

Analysis based on 8 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9

V1217-21 4 May 2021

Exemptions granted for patient transport in adapted aircraft and full chartering for public entities

SG de Impuestos sobre el Consumo

fletamento totalexencióntransporte de enfermosentidades públicasaeronaves adaptadas LIVA — Ley 37/1992 del IVA art. 20.Uno.15LIVA — Ley 37/1992 del IVA art. 21.5

Affects CompanyExpat · Non-residentIndividual

V0362-21 25 Feb 2021

VAT exemption on aircraft parts imported by public entities applies only if the recipient is the entity itself

SG de Impuestos sobre el Consumo

exenciónimportaciónaeronavesentidades públicastitular de la explotación LIVA — Ley 37/1992 del IVA art. 17LIVA — Ley 37/1992 del IVA art. 22.4

Affects CompanyExpat · Non-residentIndividual

V2373-19 11 Sept 2019

Export exemption for aircraft may apply even if departure occurs after the regulatory deadline

SG de Impuestos sobre el Consumo

entrega de bienesprestación de serviciosprestación únicaexención por exportaciónsalida efectiva LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 11

Affects CompanyExpat · Non-residentIndividual

V3030-18 26 Nov 2018

Passenger transport services provided by concessionaires subject to 10% VAT

SG de Impuestos sobre el Consumo

tipo impositivo reducidotransporte de viajerosconcesionariasentidades públicasprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1774-17 7 Jul 2017

Public entities must not report cash prizes in Form 347 if already included in Form 190

SG de Tributos

modelo 347modelo 190premios en metálicoentidades públicasdeclaración de operaciones con terceros RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.2RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.i

Affects CompanyExpat · Non-residentIndividual

V3654-15 23 Nov 2015

School transport services provided by a public entity via public fees are subject to 10% VAT

SG de Impuestos sobre el Consumo

precio públicotransporte de personastipo reducidoderecho a la deducciónentidades públicas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.3

Affects CompanyExpat · Non-residentIndividual

V1667-14 30 Jun 2014

Organ transplant transport is subject to VAT and does not benefit from the exemption for public entities

SG de Impuestos sobre el Consumo

exencióntransporte de órganosentidades públicasasistencia sanitarianavegación aérea LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 20.uno.15

Affects CompanyExpat · Non-residentIndividual

V0593-14 6 Mar 2014

Rectifying an incorrect VAT rate does not allow for the recovery of funds from the total contract price

SG de Impuestos sobre el Consumo

rectificación de cuotastipo impositivobase imponiblesujeto pasivoentidades públicas LIVA — Ley 37/1992 del IVA art. 88.1LIVA — Ley 37/1992 del IVA art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0550-14 3 Mar 2014

VAT exemption may apply to the delivery and maintenance of unmanned aircraft for public entities

SG de Impuestos sobre el Consumo

exenciónaeronavefunciones públicasmantenimientoentidades públicas LIVA — Ley 37/1992 del IVA art. 22.Cuatro.2ºLIVA — Ley 37/1992 del IVA art. Anexo Segundo

Affects CompanyExpat · Non-residentIndividual

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