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A company inquired whether it was required to include in its recapitulative statement (Form 349) imports of electronic products made in Belgium, cleared for free circulation and subsequently shipped to France. The Directorate-General for Taxes (DGT) ruled that, as no taxable event occurs within Spanish territory, there is no obligation to declare these operations.
Cuestión planteada Si existe obligación de declarar dichas operaciones en la Declaración recapitulativa de operaciones intracomunitarias (modelo 349).
Las operaciones descritas consisten en una importación exenta en un Estado miembro (Bélgica) para su posterior remisión a otro (Francia), lo que determina una adquisición intracomunitaria en el país de destino y no una importación en el territorio español. Al no encontrarse sujetas al IVA las operaciones en el territorio de aplicación del Impuesto, el consultante no debe incluir dichas operaciones en la declaración recapitulativa (modelo 349).
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