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An online footwear retailer has enquired whether goods definitively exported and subsequently returned by customers in third countries can be treated as returned goods exempt from customs duties and VAT. The Directorate-General for Taxes (DGT) has ruled that, provided customs and VAT regulations are met, the transaction is exempt from both.
Cuestión planteada Si la devolución de compras por parte de particulares establecidos en países terceros y que determina la introducción de una mercancía en el territorio de aplicación del impuesto puede serconsiderada, a efectos aduaneros, una reintroducción de mercancía o una mercancía de retorno y, tanto, exenta de derechos arancelarios.
Las mercancías exportadas definitivamente que retornan por desistimiento de compra son mercancías de retorno y pueden estar exentas de derechos de importación si se reintroducen en un plazo de tres años y en el mismo estado. En cuanto al IVA, la reimportación de bienes estará exenta si se cumplen los requisitos del artículo 18 del Reglamento del impuesto, destacando que deben beneficiarse asimismo de la exención de los derechos de importación.
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