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V1304-22 9 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

Import of a helicopter from a public entity in the Canary Islands is VAT exempt if used for public functions

A company has requested a ruling on whether transferring a helicopter belonging to a security force from the Canary Islands to mainland Spain for maintenance is exempt from VAT. The DGT has determined that the entry constitutes an exempt import and the departure does not trigger a taxable event.

The question raised

Whether the entry and exit of the helicopter subject to this consultation within the territory of application of the Tax shall be exempt from Value Added Tax.

The DGT's ruling

The entry of the helicopter into the Peninsula constitutes an import exempt from VAT, provided that the domestic delivery would have been exempt as it was carried out for a public entity in the performance of its functions. On the other hand, the return of the helicopter to the Canary Islands does not constitute an exempt export because, in the absence of a transfer of the power of disposal, the taxable event of the supply of goods does not occur.

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