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A query was raised regarding whether the importation of legal tender philatelic stamps sold at their face value is exempt from IPSI in Ceuta and Melilla. The DGT ruled that, as they are exempt from VAT, they are also exempt from this tax.
Cuestión planteada Aplicación de exención alguna en el Impuesto sobre la Producción, los Servicios y la Importación ("IPSI") a las importaciones de sellos de Correos de curso legal vendidos por su valor facial con fines de coleccionismo -sellos de Filatelia-, que se producen en Ceuta y Melilla como consecuencia de la remisión por la entidad consultante a sus clientes de Filatelia de las nuevas tiradas de este tipo de sellos que se emiten periódicamente.
Las importaciones definitivas de sellos de correos de curso legal en Ceuta y Melilla están sujetas pero exentas del IPSI. Esto se debe a que la Ley 8/1991 establece que las importaciones en estas ciudades se asimilan a la exención del IVA. Dado que la entrega de sellos por importe no superior a su valor facial está exenta de IVA según la Ley 37/1992, se aplica la misma exención al IPSI.
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