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A taxpayer has requested clarification on the procedure for purchasing wines from suppliers in France. The DGT explains that the process varies depending on whether the movement is under a suspension regime or outside of it, and according to the status of the acquirer.
Cuestión planteada Procedimiento a seguir para adquirir vino en Francia.
Si el consultante es destinatario registrado, debe seguir el procedimiento de notificación de recepción electrónica según el Reglamento de Impuestos Especiales. Si es destinatario registrado ocasional, o si la adquisición es mediante envíos garantizados o ventas a distancia, deberá solicitar la autorización de recepción mediante el modelo 504. En el caso de ventas a distancia, se permite agrupar operaciones de un único proveedor en una sola solicitud.
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