Repair of transport equipment, except motor vehicles

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, the repair of ships and aircraft is classified under 'Manufacturing or processing of goods or materials' or 'Ownership, management and operation of Ships'. To maintain 0% status, the activity must not involve 'Retail' to end-consumers (natural persons) and must satisfy the de minimis test for any ancillary mainland income.

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Legal Reference

Article 2(1)(a) and Article 2(1)(c) of Ministerial Decision No. 229 of 2025

Audit Red Flag

Revenue bifurcation failure where 'spare parts' are invoiced separately from the 'repair service' to mainland customers, potentially triggering Excluded Income.

14 licensable activities under this classification

Aircraft Engine & Parts Repair & OverhaulExternal approval required

Aircraft Seats UpholsteryExternal approval required

Boats Upholstery ServicesNo external approval required

Dry Docks OperationsExternal approval required

Equipping, Repair, and Maintenance of Dirigibles and Hot Air BallonsExternal approval required

Light Aircrafts Maintenance & RepairExternal approval required

Military Aircrafts Repair and Maintenance and its partsExternal approval required

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