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V0208-19 31 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · depósito distinto del aduanero

Removal of a vessel from the non-customs warehousing regime may constitute an operation deemed an import

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.

The question raised

1. In relation to the first of the alternatives and with the non-customs warehouse (hereinafter, DDA), confirmation as to whether the shipowner for whom the vessel is constructed may decouple the same from the DDA and whether such decoupling will give rise to an operation assimilated to an import in which the shipowner shall hold the status of taxable person.

The DGT's ruling

The completion of the DDA regime by the shipowner constitutes an operation assimilated to an import in accordance with Article 19.5 of Law 37/1992. However, this operation shall not take place if the shipowner allocates the vessel to making deliveries of exempt goods pursuant to Article 22 of the same law. In the event that the vessel is constructed under the inward processing regime (RPA), the completion shall determine both an import and an operation assimilated to an import, unless the exemptions under Article 22 are applied.

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