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An international air navigation company enquired whether spare parts imported from third countries for its aircraft could benefit from the final destination regime and VAT exemption. The DGT ruled that both customs duty and VAT exemptions are possible, provided legal requirements are met.
Cuestión planteada Aplicación del régimen especial de destino final previsto en el Reglamento 952/2013 del Parlamento Europeo y del Consejo, por el que se establece el Código Aduanero de la Unión, así como la exención prevista en el artículo 27.3º de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
Las piezas de recambio importadas para ser incorporadas a aeronaves pueden acogerse al régimen de destino final con exención de derechos de importación previa autorización aduanera. Respecto al IVA, la importación estará exenta si la compañía está dedicada esencialmente a la navegación aérea internacional comercial, la aeronave está matriculada y los objetos se incorporan en el plazo de un año. Los objetos deben utilizarse en la explotación de las aeronaves, incluyendo los que formen parte indisoluble de ellas.
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