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A French company has requested a ruling regarding the taxation of aircraft sales for export, including training services and conversion into military tankers. The DGT has determined that the supply of goods and the training constitute a single operation and that the export may be exempt.
Cuestión planteada Tributación de las siguientes operaciones descritas a efectos del Impuesto sobre el Valor Añadido y, en concreto: venta de aeronaves con destino a la exportación junto con el adiestramiento necesario para garantizar su navegabilidad por parte de la consultante y servicios de adiestramiento y conversión en tanqueros militares prestados por la filial española del grupo.
El servicio de adiestramiento es accesorio a la entrega de las aeronaves, por lo que sigue el mismo régimen de tributación de la entrega. La entrega de bienes para exportación está exenta si se cumplen los requisitos del Reglamento, incluso si la salida ocurre tras los plazos reglamentarios, siempre que se pruebe la intención de exportar. Los servicios de adiestramiento prestados a la filial francesa y los de conversión facturados al adquirente no establecido no están sujetos al impuesto.
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