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An individual moving their residence to Spain has enquired whether the importation of a private aircraft, owned by a US company of which they are a partner, is subject to or exempt from VAT. The DGT has determined that the transaction is subject to tax and that the exemption for personal effects does not apply because ownership does not belong to the individual concerned.
Cuestión planteada Si la importación de la referida aeronave se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
La introducción de bienes de un tercer país se califica como importación, siendo el destinatario el sujeto pasivo sujeto al IVA. Para que la importación de bienes personales esté exenta por traslado de residencia, estos deben pertenecer a la persona física. Al ser la aeronave propiedad de una entidad mercantil y no del consultante, no se cumplen los requisitos para la exención del artículo 28 de la Ley 37/1992.
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