ARTICLE 32: EXCEPTION OF THE PAYMENT OF VAT FOR THE TRANSPORT SERVICE THAT PAYS AN AIRLINE COVERED BY A TICKET ISSUED BY ANOTHER

For the purposes of article 14 of the Law (LIVA: Art. 14), it is considered that the transport service provided by an airline covered by a ticket issued by a different line, is the same provision of services for which the tax was already caused when the ticket was issued, so the charge that the airline that provides the service does for this concept to which the ticket was issued, is not subject to the payment of said tax.