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A company has enquired whether importing products for the provisioning of international air navigation aircraft is exempt from VAT and customs duties. The DGT has determined that the import exemption does not apply to the inquirer as they are not the airline, although the removal of goods from a non-customs warehousing regime for incorporation into such aircraft may be considered an operation assimilated to an exempt export.
Cuestión planteada Exención de las operaciones del Impuesto sobre el Valor Añadido y de los derechos de aduana cuando los productos son entregados a compañías dedicadas esencialmente a la navegación aérea internacional.
La exención en la importación de bienes para aeronaves exige que el importador sea la propia compañía dedicada a la navegación aérea internacional o la entidad pública que utilice la aeronave. Por tanto, no ampara las importaciones realizadas por terceros. No obstante, si las mercancías están en un régimen de depósito distinto del aduanero y se desvinculan para incorporarse a una aeronave de navegación internacional, la salida no es una importación, sino una operación asimilada a la exportación exenta. Respecto a los derechos de aduana, existe una franquicia para mercancías destinadas al avituallamiento de aeronaves siempre que dicho avituallamiento esté exento de IVA.
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