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V2373-19 ·11 September 2019 ·consulta-vinculante Medium impact
Tax

Export exemption for aircraft may apply even if departure occurs after the regulatory deadline

A military aircraft manufacturer has enquired whether the delivery of aircraft can be VAT exempt if their departure from the territory occurs after the period prescribed by the Regulations, due to pilot training requirements. The DGT has ruled that the exemption is possible provided the delay is justified by special circumstances and effective departure is demonstrated.

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2019-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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