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A company requested a ruling on the taxation of aircraft sales for export, including training services and conversion into military tankers. The DGT determined that training is ancillary to the supply of goods and may be exempt, whereas conversion services might not be subject to VAT.
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 filial francesa y servicios de adiestramiento y conversión en tanqueros militares prestados por la consultante, filial española.
El servicio de adiestramiento es una prestación accesoria a la entrega de las aeronaves y sigue su régimen de tributación. La entrega de bienes para exportación puede estar exenta si se cumplen los requisitos del artículo 21 de la Ley 37/1992 y el Reglamento. El incumplimiento de los plazos de salida no impide la exención si se prueba la exportación dentro del plazo de prescripción. Los servicios de conversión, al ser prestados a un destinatario no establecido, no están sujetos al IVA y no les aplica la regla de uso efectivo.
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