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V3065-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Infrastructure such as runways or hangars is not exempt from VAT as these are independent operations from the aircraft

The Ministry of Defence consulted whether the acquisition of infrastructure (runways, control towers, hangars, radars) could be considered ancillary to the delivery of aircraft to apply the VAT exemption. The DGT ruled that these infrastructures are not objects incorporated on board and constitute independent operations that must be taxed separately.

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2021-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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