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A company acquiring hydrocarbons from a tax warehouse has requested clarification regarding the taxation of Excise Duty on Hydrocarbons (IH) and VAT. The DGT clarifies that the IH accrues when the product leaves the warehouse and that the removal of goods from a non-customs warehousing regime constitutes a deemed import for VAT purposes.
Cuestión planteada Tributación de las operaciones de adquisición efectuadas por la consultante tanto en el Impuesto Especial sobre determinados Hidrocarburos como en el Impuesto sobre el Valor Añadido.
El IH se devenga cuando los hidrocarburos salen del depósito fiscal fuera de régimen suspensivo, debiendo aplicarse el tipo impositivo vigente en la fecha de dicha salida. El titular del depósito es el sujeto pasivo obligado a repercutir las cuotas devengadas. En cuanto al IVA, las entregas de bienes en régimen suspensivo están sujetas aunque exentas. La salida de los bienes del depósito constituye una operación asimilada a la importación, debiendo el adquirente propietario liquidar el impuesto mediante el modelo 380.
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