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A UK resident owning a pleasure craft intends to move it to Spain for temporary use after obtaining residency authorisation. The DGT has ruled that, upon obtaining residency, the owner becomes an established person within the EU, which precludes the temporary importation regime and triggers the tax liability.
Cuestión planteada Posibilidad de que se produzca el devengo del Impuesto Especial sobre Determinados Medios de Transporte y del Impuesto sobre el Valor Añadido.
Al obtener la autorización de residencia, el consultante se convierte en persona establecida en el territorio aduanero de la Unión. Esto impide que la embarcación se acoja al régimen de importación temporal con exención de derechos, según el Código Aduanero Comunitario. Por tanto, la primera matriculación o la circulación en España dará lugar al hecho imponible del IEDMT. El impuesto se devengará el día siguiente a la finalización del plazo de 30 días desde el inicio de su utilización en España.
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