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A company inquired whether it could purchase petroleum products from a bonded warehouse with the excise duty being charged to or transferred to the purchaser. The Directorate-General for Taxes (DGT) ruled that, as the goods are under a suspensive regime, the tax liability is not triggered, and the duty cannot be passed on until the products leave the warehouse.
Cuestión planteada - Si el ordenamiento tributario prevé alguna opción que permita la adquisición de productos petrolíferos que se encuentran dentro de un depósito fiscal con devengo o traslado del Impuesto especial al adquirente.
Mientras los productos petrolíferos estén en un depósito fiscal, se encuentran en régimen suspensivo y no se produce el devengo del impuesto especial. Por tanto, la transmisión de la propiedad dentro del depósito no tiene consecuencias en dicho régimen y el vendedor no puede repercutir la cuota. El devengo ocurrirá únicamente en el momento de la salida del depósito o autoconsumo. En cuanto al IVA, las entregas de bienes vinculadas al régimen de depósito distinto del aduanero estarán sujetas aunque exentas.
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