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A query was raised regarding whether the Administration should execute the release guarantee or approach the importer for payment. The DGT ruled that the importer is the principal debtor for customs duties and VAT, whereas the agent acting under direct representation is not a debtor.
Cuestión planteada ¿La Administración aduanera debe ejecutar, en primer lugar, la garantía de levante previo o bien dirigirse al importador para que efecúe el pago en período ejecutivo?
En representación directa, el agente no es declarante ni deudor de los derechos de importación, siendo el importador el responsable principal. Respecto al IVA, el agente es responsable subsidiario siempre que la deuda no derive de actuaciones fuera de recintos aduaneros. Para exigir el pago al agente por IVA, se requiere un acto de derivación de responsabilidad tras declarar fallido al deudor principal.
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