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V1304-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

Import of a helicopter from a public entity in the Canary Islands is VAT exempt if used for public functions

A company has requested a ruling on whether transferring a helicopter belonging to a security force from the Canary Islands to mainland Spain for maintenance is exempt from VAT. The DGT has determined that the entry constitutes an exempt import and the departure does not trigger a taxable event.

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Lifecycle

2022-06-09PublishedPublished 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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