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An aircraft manufacturer has requested a ruling regarding VAT upon the completion of its inward processing procedure for imported or intra-Community parts. The DGT clarifies that customs re-exportation is not equivalent to a VAT exemption without the effective exit from the Community and analyses the taxation of the final aircraft.
Cuestión planteada Efecto en el Impuesto sobre el Valor Añadido de la ultimación del régimen de perfeccionamiento activo de acuerdo con el artículo 324 del Reglamento de Ejecución 2015/2447 para las piezas importadas o introducidas en el territorio de aplicación del impuesto desde otros Estados miembros, así como tributación de la entrega de la aeronave una vez finalizada su fabricación.
La importación no se produce al abandonar el régimen de perfeccionamiento activo si la entrega resultante está exenta por los artículos 21, 22 o 25 de la Ley. La consideración de reexportación aduanera del Reglamento 2015/2447 no traslada la exención de IVA sin la salida efectiva de bienes fuera de la Comunidad. El momento de la ultimación dependerá de las condiciones de la autorización aduanera. Las piezas adquiridas en el territorio nacional no se vinculan al régimen y están sujetas a IVA.
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