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A company has requested clarification on whether the purchase of wood under a non-customs warehousing regime is exempt from VAT and whether the abandonment of said regime triggers the tax. The DGT has ruled that the acquisition is taxable but exempt, and that abandonment is not considered an import if the wood is subsequently exported.
Cuestión planteada Si la adquisición de madera a los proveedores en las condiciones mencionadas está exenta del impuesto en virtud del artículo 24 de la Ley 37/1992 y si la ultimación del régimen de depósito distinto del aduanero determina o no el devengo del impuesto.
Las entregas de madera vinculada al régimen de depósito distinto del aduanero están sujetas aunque exentas de IVA, siempre que se cumplan los requisitos de la normativa aduanera. El abandono de este régimen se considera una operación asimilada a la importación, salvo que dicho abandono se produzca por una entrega de bienes exenta por exportación (artículo 21 de la Ley 37/1992). En ese caso, no se produce el hecho imponible de la operación asimilada a la importación.
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