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An individual has requested clarification regarding the taxation of importing a ruby from Thailand for subsequent commercial resale. The DGT clarifies that the import is subject to VAT and customs duties, and that the taxation of the resale will depend on the final destination of the stones.
Cuestión planteada Tributación de la operación tanto a efectos aduaneros como en el Impuesto sobre el Valor Añadido, así como implicaciones en el caso en el que hiciera la operación descrita como actividad empresarial y, en particular, facturación a futuros compradores establecidos fuera del territorio de aplicación del impuesto.
La importación de bienes de terceros países está sujeta a IVA y derechos de importación, siendo el destinatario el sujeto pasivo. Si el valor es inferior a 150 euros, puede aplicarse la franquicia de derechos por mercancías sin valor estimable. En caso de actividad empresarial, las ventas en España tributan al 21%, las ventas a otros Estados miembros siguen reglas de umbrales de ventas a distancia y las exportaciones fuera de la Comunidad podrían estar exentas.
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