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V2063-22 ·23 September 2022 ·consulta-vinculante Medium impact
Tax

No eligibility for REDEME or deferred payment if only imports and deliveries with passive investor investment

A non-established company asks whether it can remain in the REDEME scheme and use deferred import payments if it stops intracommunity deliveries and only conducts imports and sales with passive investor investment. The DGT responds that neither the monthly refund scheme nor deferred payment is available.

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2022-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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