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A company providing comprehensive services and supplying additives to manufacturers of products subject to Excise Duties has requested clarification on whether its operations are exempt from VAT. The DGT has ruled that both the supply of goods intended to be linked to the non-customs warehousing regime and the related additive services are exempt.
Cuestión planteada Aplicabilidad de la exención prevista en el artículo 24 de la Ley 37/1992 a las operaciones objeto de consulta.
Las entregas de bienes que se destinen a ser vinculados a un régimen de depósito distinto del aduanero (DDA) o que ya estén vinculados, están exentas según el artículo 24.Uno.1.º.e) de la Ley 37/1992. Asimismo, las prestaciones de servicios relacionadas directamente con dichos bienes o entregas exentas también gozan de exención. En el caso de servicios de aditivación de productos petrolíferos mientras se encuentran en régimen suspensivo, la exención se aplica por el artículo 24.Uno.3.º.g).
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