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A customs agent inquired whether a client established in Ireland could benefit from the VAT deferral scheme on imports of goods. The DGT ruled that non-established persons using the Article 119 refund scheme cannot defer VAT, but they may do so if they are required to submit periodic tax returns.
Cuestión planteada Posibilidad de que su cliente se acoja al sistema de diferimiento del IVA en las importaciones de bienes previsto en el artículo 167.Dos de la Ley 37/1992.
Los empresarios no establecidos que solicitan la devolución del IVA mediante el régimen especial del artículo 119 no pueden aplicar el diferimiento de las importaciones porque no presentan declaraciones-liquidaciones periódicas. Sin embargo, si realizan operaciones que les obligan a presentar declaraciones-liquidaciones periódicas según el artículo 99, podrán acogerse al diferimiento del artículo 167.Dos siempre que cumplan los requisitos.
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