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A Joint Venture (UTE) inquired whether the provision of personnel and helicopters by its members for an emergency public contract was exempt from VAT. The Directorate General for Taxes (DGT) ruled that these internal transfers between the UTE members do not meet the requirements for exemption.
Cuestión planteada Si tanto la aportación de los medios humanos como la aportación de los helicópteros conjuntamente con los medios necesarios para hacerlos operar pueden ser consideradas operaciones asimiladas a la exportación y, por tanto, exentas en virtud del artículo 22 de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
Las cesiones de medios humanos y de helicópteros con su dotación realizadas por las entidades de una UTE a favor de la propia UTE están sujetas a IVA. No se aplica la exención del artículo 22.4 de la Ley 37/1992 porque el destinatario de los servicios no es la entidad pública, sino la propia UTE. La exención requiere que el adquirente sea la entidad pública que utiliza las aeronaves en funciones públicas.
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