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V1219-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Completion of inward processing does not constitute an import if the resulting supply is exempt from VAT

An aircraft manufacturer has requested a ruling regarding VAT upon the completion of its inward processing procedure for imported or intra-Community parts. The DGT clarifies that customs re-exportation is not equivalent to a VAT exemption without the effective exit from the Community and analyses the taxation of the final aircraft.

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Lifecycle

2020-05-04PublishedPublished 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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