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An aircraft manufacturer has requested a ruling on whether goods and services supplied to the Ministry of Defence following the delivery of aircraft can be considered accessory to the main sale. The DGT has determined that, as these derive from separate and independent contracts, there is no accessory relationship, and exemptions must be analysed individually.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los bienes y servicios descritos.
No se aprecia la accesoriedad de las prestaciones respecto a la entrega de aeronaves cuando estas derivan de contratos distintos e independientes al de la venta principal. En tales casos, cada operación debe analizarse por separado para verificar si cumple los requisitos de las exenciones del artículo 22 de la Ley 37/1992. Por ejemplo, el suministro de documentación técnica o equipos de inspección podría estar exento si se consideran objetos incorporados a la aeronave, mientras que un simulador en tierra no lo estaría.
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