Miguel Ángel Serra, Founding Partner of Legalley+, analyses in Flynews the main tax aspects that corporations must take into account when operating executive aircraft in Spain, with special attention to VAT as a central element of this taxation. The article addresses key issues such as the business use of the aircraft, VAT deductibility, and the use by related parties, emphasizing the importance of proper structuring and documentation of operations to ensure legal certainty and mitigate tax risks.
Full article in Flynews: IVA y aviación ejecutiva en España: lo que una corporación empresarial debe saber – Fly News