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A non-established company asks whether it can remain in the REDEME scheme and use deferred import payments if it stops intracommunity deliveries and only conducts imports and sales with passive investor investment. The DGT responds that neither the monthly refund scheme nor deferred payment is available.
Cuestión planteada Continuidad de su consideración como sujeto pasivo a efectos del Impuesto sobre el Valor Añadido, de forma que deba seguir presentando sus declaraciones periódicas por las importaciones y ventas con inversión del sujeto pasivo. En caso afirmativo, si seguirá cumpliendo los requisitos para mantenerse de alta en el REDEME y poder beneficiarse del sistema de pago diferido del Impuesto en las importaciones.
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