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V2373-19 11 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Export exemption for aircraft may apply even if departure occurs after the regulatory deadline

A military aircraft manufacturer has enquired whether the delivery of aircraft can be VAT exempt if their departure from the territory occurs after the period prescribed by the Regulations, due to pilot training requirements. The DGT has ruled that the exemption is possible provided the delay is justified by special circumstances and effective departure is demonstrated.

The question raised

Question posed: Whether the delivery of the aircraft in question may be exempt even when the effective departure of the same to a destination outside the territory of the Community takes place after the training period provided for in the contract and after the maximum period provided for in the Tax Regulation has expired.

The DGT's ruling

The delivery of aircraft and pilot training services constitute a single supply, with training being an ancillary element of the delivery. The export exemption may be applied even if the departure of the aircraft occurs outside the time limit provided for in the regulations, provided that there is a delay justified by special circumstances and the effective departure is verified within the tax statute of limitations. Likewise, the exemption could apply to aircraft used by public entities in public functions if the requirements of the Law and the Regulation are met.

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