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V1522-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

Removal of excise goods from non-custom warehouse constitutes an operation deemed equivalent to an import

The applicant inquired about VAT treatment when imported products are removed from a non-custom warehouse (DDA) regime. The DGT clarified that, following the amendment of Law 13/2023, the removal of goods subject to Excise Duties linked to the DDA is treated as an operation deemed equivalent to an import.

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2023-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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