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A biodiesel manufacturer has enquired whether the acquisition of vegetable oils and chemical products for its production process is exempt from VAT. The DGT clarifies that the exemption applies only to the supply immediately preceding the binding to a non-customs warehousing regime (DDA), provided that the recipient is the party formalising said binding.
Cuestión planteada Exención de las entregas a la fábrica.
La entrega de bienes que no son objeto de Impuestos Especiales pero que se destinan al régimen de depósito distinto del aduanero (DDA) puede estar exenta según el artículo 24.Uno.1º.e) de la Ley 37/1992. No obstante, debido a la interpretación restrictiva de las exenciones, solo será exenta la entrega inmediatamente anterior a la vinculación al régimen DDA. Para que se aplique la exención, el destinatario de la entrega debe ser la persona que formalice la declaración de vinculación al régimen DDA, independientemente de quién realice la entrega física o el transporte.
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