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International Air Navigation: 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 16 rulings · 2014–2022

Current position

The exemption under Article 22.4 of Law 37/1992 applies to the delivery of aircraft and their leases/subleases when the acquirer or lessee is not an international air navigation company, provided that the aircraft is intended for its exclusive use by an entity essentially dedicated to remunerated international traffic. Air traffic control and approach services are exempt if provided to such companies. Parking in exclusive physical spaces is considered a service related to real estate and is subject to IVA (Value Added Tax) in the place of its location.

The DGT's position remains constant regarding the application of the exemption for aircraft, expanding its scope to cover 'sale and lease back' operations and subleases, provided that exclusive use by an international navigation company is guaranteed. No changes in criterion are observed, but rather a confirmation of the application of the exemption to third parties acting as intermediaries in the aircraft use chain.

Turning points

  1. V3622-15

    Extends the exemption to cases where the acquirer is not the air navigation company, allowing application in 'sale and lease back' operations.

  2. V5083-16

    Specifies that the exemption also reaches the sublease of the aircraft, provided that the sublessee entity carries out the exclusive use.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0995-14 8 Apr 2014

Imports of aircraft goods are not VAT exempt if the importer is not the airline

SG de Impuestos sobre el Consumo
navegación aérea internacionalavituallamientorégimen de depósito distinto del aduanerooperación asimilada a la exportaciónexención de importación LIVA — Ley 37/1992 del IVA art. 19.3LIVA — Ley 37/1992 del IVA art. 19.5
Affects CompanyExpat · Non-residentIndividual

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