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Una entidad consultante pregunta si puede recibir bebidas alcohólicas como destinatario registrado y luego enviarlas en régimen suspensivo desde un depósito fiscal a una tienda libre de impuestos. La DGT responde que, aunque las bebidas pueden circular con precintas adheridas, no es posible reintroducir productos con el impuesto ya devengado en un depósito fiscal para su posterior envío en régimen suspensivo dentro de España.
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