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V2837-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Military aircraft repair services contracted via an intermediary are subject to VAT

An aircraft maintenance company enquired whether its services for a military aircraft, contracted through an intermediary company, were exempt from VAT. The DGT ruled that the provision is subject to tax because the client is neither the public entity nor the international organisation.

In 6 key points

How it affects those involved

Companies providing maintenance services for military equipment through third-party intermediaries cannot claim VAT exemption, as the direct contractual relationship is not with the public entity.

Lifecycle

2018-10-26PublishedPublished 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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