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A query was raised regarding whether a shipowner's removal of a vessel constructed under the non-customs warehousing (DDA) regime constitutes an operation deemed an import. The Directorate-General for Taxes (DGT) ruled that the termination of the DDA regime by the shipowner triggers this taxable event, unless exempt deliveries are made pursuant to Article 22 of the VAT Act.
Cuestión planteada 1. En relación con la primera de las alternativas y con el depósito distinto del aduanero (en adelante, DDA), confirmación de si el armador para el que se construye el buque podrá desvincular el mismo del DDA y si dicha desvinculación dará lugar a una operación asimilada a una importación en la que el armador tendrá la condición de sujeto pasivo del impuesto.
La ultimación del régimen de DDA por parte del armador constituye una operación asimilada a la importación conforme al artículo 19.5º de la Ley 37/1992. No obstante, esta operación no tendrá lugar si el armador destina el buque a realizar entregas de bienes exentas según el artículo 22 de la misma ley. En el caso de que el buque se construya bajo el régimen de perfeccionamiento activo (RPA), la ultimación determinará tanto una importación como una operación asimilada a la importación, salvo que se apliquen las exenciones del artículo 22.
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