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A company inquired whether it could switch from the inward processing regime to the export regime when sending components to Morocco for footwear manufacturing. The DGT ruled that the reintroduction of the finished product constitutes an importation subject to VAT.
Cuestión planteada Se cuestiona por el efecto en el Impuesto sobre el Valor Añadido de dejar de utilizar el régimen de perfeccionamiento pasivo para la operativa seguida por la consultante y, alternativamente, optar por vincular los bienes al régimen de exportación e ingresar posteriormente las cuotas devengadas con ocasión de las importaciones mediante la presentación periódica de declaraciones-liquidaciones.
La introducción del producto terminado desde Marruecos determina el hecho imponible de importación, siendo la consultante el sujeto pasivo. Al tratarse de bienes exportados temporalmente para transformación, la base imponible será la contraprestación de los servicios de fabricación, incrementada con los gastos accesorios previstos en la ley. El pago de las cuotas puede diferirse mediante la opción de incluirlas en la declaración-liquidación mensual si se cumplen los requisitos reglamentarios.
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