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A company has requested clarification on whether cider purchases under suspensive arrangements are subject to VAT and how they should be declared. The DGT has ruled that while these operations are subject to VAT, they are exempt under warehousing regimes, and that the conclusion of the regime triggers an accrual similar to an import.
Cuestión planteada Si las compras efectuadas en régimen suspensivo están sujetas al Impuesto sobre el Valor Añadido y forma de declaración.
Las entregas de sidra vinculadas al régimen de depósito distinto del aduanero están sujetas al impuesto pero exentas según el artículo 24.1.e) de la Ley 37/1992. Cuando se produzca la ultimación del régimen, se producirá el devengo del impuesto como operación asimilada a la importación (art. 19.5º). En ese caso, la empresa debe liquidar el impuesto mediante el modelo 380.
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