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V0208-19 ·31 January 2019 ·consulta-vinculante Medium impact
Tax

Removal of a vessel from the non-customs warehousing regime may constitute an operation deemed an import

A query was raised regarding whether a shipowner's removal of a vessel constructed under the non-customs warehousing (DDA) regime constitutes an operation deemed an import. The Directorate-General for Taxes (DGT) ruled that the termination of the DDA regime by the shipowner triggers this taxable event, unless exempt deliveries are made pursuant to Article 22 of the VAT Act.

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2019-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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