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V2021-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Benefits from contracts independent of aircraft delivery do not qualify for the accessory exemption

An aircraft manufacturer has requested a ruling on whether goods and services supplied to the Ministry of Defence following the delivery of aircraft can be considered accessory to the main sale. The DGT has determined that, as these derive from separate and independent contracts, there is no accessory relationship, and exemptions must be analysed individually.

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2022-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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