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
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