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The Ministry of Defence has requested a ruling on the VAT treatment regarding the purchase of aircraft along with spare parts, tools, software, and training services. The DGT has determined that these operations constitute a single supply and are exempt provided the requirements for use by public entities are met.
This ruling clarifies the VAT exemption criteria for complex supplies involving aircraft and related components, specifically when acquired by public bodies for official use.
The tax team reviews your specific situation.
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