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A requesting entity asks whether it can receive alcoholic beverages as a registered consignee and subsequently ship them from a customs warehouse to a duty-free shop under a suspensive regime. The DGT rules that, although the beverages may circulate with seals attached, it is not possible to reintroduce products for which tax has already been accrued into a customs warehouse for subsequent shipment under a suspensivo regime within Spain.
Cuestión planteada Posibilidad de que la bebida alcohólica adquirida a una fábrica de Reino Unido por una entidad que dispone de un código de actividad y establecimiento (CAE) como destinatario registrado (entidad consultante) circule por medio del sistema interno de control y movimiento de los Impuestos Especiales (Excise Movement and Control System –EMCS-) con las precintas pegadas desde el depósito fiscal con el que trabaja la entidad que plantea la cuestión hasta la tienda libre de impuestos, también autorizada como depósito fiscal.
Es posible la circulación de bebidas derivadas en régimen suspensivo con las marcas fiscales ya adheridas. Sin embargo, una vez que el impuesto se ha devengado por la recepción del producto por un destinatario registrado, no es posible reintroducir dicho producto en un depósito fiscal situado en territorio nacional para su envío en régimen suspensivo a otro depósito fiscal también en territorio nacional.
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