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V0515-17 ·1 March 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption may apply to the import of spare parts for international aircraft under certain requirements

An international air navigation company enquired whether spare parts imported from third countries for its aircraft could benefit from the final destination regime and VAT exemption. The DGT ruled that both customs duty and VAT exemptions are possible, provided legal requirements are met.

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2017-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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