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A query was raised regarding whether Customs waives its right to retain goods when VAT deferment is applied, and whether guarantees must cover said tax. The Directorate-General for Taxes (DGT) ruled that the release of goods is only granted if the customs and tax debt is paid or guaranteed, and that Customs may demand VAT guarantees if it deems it appropriate.
Cuestión planteada Si debe entenderse que la Aduana renuncia al derecho de retención sobre las mercancías declaradas en las aduanas a la importación cuando el sujeto pasivo se ha acogido al sistema de diferimiento del IVA y, en su caso, si la garantía debe cubrir la cuota del Impuesto sobre el Valor Añadido.
El levante de mercancías requiere que la deuda aduanera y fiscal (derechos, IVA e Impuestos Especiales) esté pagada o garantizada. En representación directa, el representante no es deudor de los derechos de importación, pero es responsable subsidiario del IVA. Aunque el riesgo tributario del diferimiento del IVA es menor, la Aduana puede exigir la constitución de una garantía suficiente para asegurar el pago del IVA a la importación cuando lo estime conveniente.
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