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V0311-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Importation of an aircraft engine for the Ministry of Defence is only exempt if the Ministry is the taxable person

A company has enquired whether the importation of an aircraft engine for resale to the Ministry of Defence is exempt from VAT. The DGT has ruled that the exemption depends on which party is the taxable person for the importation.

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2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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