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A co-operative society asks about the application of the passive party's investment in imports and how to declare them. The DGT clarifies that the passive party's investment does not apply to imports, but a payment deferment regime allows including the amount in the monthly declaration and settlement.
Cuestión planteada Aplicación de la inversión del sujeto pasivo en relación con la importación descrito y forma de declarar dicha operación a efectos del Impuesto sobre el Valor Añadido.
El sujeto pasivo de una importación puede optar por el régimen de diferimiento de pago previsto en el artículo 74 del Reglamento del impuesto. Si se acoge a esta opción, podrá incluir la cuota liquidada por las Aduanas en la declaración-liquidación mensual del periodo en que reciba el documento de liquidación. En este caso, la casilla 77 del modelo 303 debe utilizarse para consignar dicho importe. Al hacerlo, se registra la cuota tanto como IVA devengado como IVA soportado, de forma similar a la inversión del sujeto pasivo.
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