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The Ministry of Defence consulted whether the acquisition of infrastructure (runways, control towers, hangars, radars) could be considered ancillary to the delivery of aircraft to apply the VAT exemption. The DGT ruled that these infrastructures are not objects incorporated on board and constitute independent operations that must be taxed separately.
Cuestión planteada Si la adquisición de infraestructuras objeto de consulta se puede calificar como accesoria de la entrega de aeronaves a efectos de la aplicación de la exención prevista en el artículo 22 de la Ley 37/1992.
Las infraestructuras como pistas de aterrizaje, hangares o torres de control no son objetos incorporados a bordo de las aeronaves, aunque sean necesarias para su explotación. Los radares solo podrían ser objetos incorporados si tienen la condición de instrumentos de a bordo. Además, la construcción de estas infraestructuras no es accesoria a la entrega de la aeronave porque no se realizan por el mismo proveedor y constituyen un fin en sí mismas, por lo que no se aplica la exención del artículo 22 de la Ley 37/1992.
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