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A company requested clarification regarding the taxation of petroleum products stored in a customs warehouse. The DGT clarifies that ownership of goods under a suspensive regime does not trigger excise duties and that deliveries of these goods are exempt from VAT as long as they remain linked to the warehouse.
Cuestión planteada Tributación de las operaciones descritas en el escrito de la consulta en la Ley de Impuestos Especiales y en la Ley del Impuesto sobre el Valor Añadido.
La transmisión de propiedad de productos en un depósito fiscal no produce consecuencias en el régimen suspensivo de los impuestos especiales. El devengo de estos impuestos solo ocurre cuando los bienes salen del depósito para su consumo o autoconsumo, siendo el titular del depósito quien debe repercutir la cuota. Respecto al IVA, las entregas de bienes vinculados a un régimen de depósito distinto del aduanero están exentas mientras permanezcan en dicho régimen. Al abandonar el régimen, la operación se considera asimilada a una importación.
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