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A query was raised regarding whether the holder of a fiscal warehouse for alcoholic beverages is liable for VAT if their client fails to pay the tax upon withdrawing the goods. The DGT ruled that the holder's joint liability only applies in specific cases involving certain goods that do not constitute operations assimilated to importation.
Cuestión planteada Responsabilidad a efectos del Impuesto sobre el Valor Añadido que asume la consultante si su cliente a la salida de los productos del depósito para destinaros al consumo en el territorio de aplicación del Impuesto no satisface el IVA o no hiciera un uso debido de la mercancía.
La responsabilidad solidaria de los titulares de depósitos se limita a los supuestos del Anexo Sexto de la Ley 37/1992. Dicha responsabilidad solo afecta a los casos contemplados en el segundo párrafo del artículo 19.5º, donde el abandono del régimen no determina una operación asimilada a la importación. Al tratarse de bebidas alcohólicas, no se aplica esta responsabilidad solidaria.
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