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V0893-18 6 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Acquisition of wood under non-customs warehousing regimes is taxable but exempt from VAT

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.

The question raised

Whether the acquisition of wood from suppliers under the aforementioned conditions is exempt from tax by virtue of Article 24 of Law 37/1992 and whether the termination of the non-customs warehousing regime determines or not the accrual of the tax.

The DGT's ruling

Deliveries of wood linked to the non-customs warehousing regime are subject to, although exempt from, VAT, provided that the requirements of customs regulations are met. The abandonment of this regime is considered an operation assimilated to an import, unless such abandonment occurs due to a delivery of goods exempt by reason of export (Article 21 of Law 37/1992). In that case, the taxable event for the operation assimilated to an import does not occur.

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