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The applicant inquired about VAT treatment when imported products are removed from a non-custom warehouse (DDA) regime. The DGT clarified that, following the amendment of Law 13/2023, the removal of goods subject to Excise Duties linked to the DDA is treated as an operation deemed equivalent to an import.
Cuestión planteada Tributación de la ultimación de los productos objeto de consulta del régimen de depósito distinto del aduanero a efectos del Impuesto sobre el Valor Añadido.
La ultimación del régimen de depósito distinto del aduanero de bienes importados y vinculados al mismo, cuya importación se acogió a la exención del artículo 65, determina la realización de una operación asimilada a la importación cuando se trate de bienes objeto de Impuestos Especiales. Esta operación debe liquidarse mediante el modelo 380. No constituye importación ni operación asimilada si la salida determina una entrega exenta según los artículos 21, 22 o 25 de la Ley 37/1992.
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