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V1447-14 30 May 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Supplies and imports of goods linked to the non-customs warehousing regime (DDA) may be exempt from VAT

A query was raised regarding whether the acquisition or import of raw materials for biodiesel production is exempt from VAT. The DGT ruled that the supply and import of goods linked to the non-customs warehousing regime (DDA) are exempt.

The question raised

Exemption of supplies to the factory.

The DGT's ruling

The supply of goods, even if they are not subject to Excise Duties, is exempt if they are intended to be bonded or are bonded to a non-customs warehousing regime (DDA). The exemption on supplies only applies to the transaction immediately preceding the bonding, the recipient of which must be the party formalizing the bonding declaration. In imports, the exemption requires that the bonding to the DDA takes place from the moment the goods enter the territory. Likewise, the manufacture, transformation, holding, and movement between warehouses of goods bonded to the DDA are exempt.

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