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A company importing ships from outside the EU asks whether it can avoid VAT by basing it only on advance payments received. The DGT states that the import duty base is the vessel's full value, and advance payments create a separate VAT obligation for the delivery of goods.
Cuestión planteada Posibilidad de evitar la carga de tesorería que supone ingresar el Impuesto por los pagos anticipados correspondientes a la entrega al cliente y en el momento de la importación a efectos del Impuesto tener en cuenta todo el valor del barco, en el momento de la importación.
La base imponible de la importación de la embarcación será la definida en el artículo 83 de la Ley del Impuesto, con independencia de que existan pagos anticipados por parte del cliente. Los pagos anticipados recibidos por la entrega futura de la embarcación constituyen un segundo hecho imponible, por lo que el impuesto se devenga en el momento del cobro de dichos importes. Para mitigar la carga de tesorería, el sujeto pasivo puede solicitar la devolución de cuotas soportadas mediante el registro de devolución mensual.
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