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An importer enquires about the requirements to access the IVA deferral regime for imports. The DGT explains that the taxpayer must be a business or professional with a monthly settlement period and must exercise the option through a census declaration in November.
Question posed: Requirements for opting for said regime. In particular, the obligation to be included in the monthly refund regime (REDEME), the form and deadline for exercising the option, as well as the material and formal obligations derived therefrom, especially inclusion in the self-assessment (form 303).
To apply the VAT deferral on imports, the importer must be an entrepreneur or professional and have a settlement period that coincides with the calendar month. The option is exercised through a census declaration in the month of November preceding the year in which it is to take effect. The right to deduct import quotas may be exercised in the return where the quota under the deferral scheme is included or in successive periods up to four years after the accrual.
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