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A company requested a ruling on the taxation of goods acquired under a bonded warehouse regime and their subsequent sale to passengers on international vessels. The DGT determined that while the initial acquisition may be exempt if customs requirements are met, the sale to passengers does not qualify for the provisioning exemption.
Cuestión planteada Tributación de la adquisición de los bienes por parte de la consultante así como de la venta posterior de los mismos a bordo de los buques.
La adquisición de bienes por el consultante estará exenta de IVA si estos se encuentran vinculados al régimen de depósito distinto del aduanero según la normativa aduanera. No obstante, las entregas de bienes a bordo de buques que resulten sujetas al impuesto no estarán exentas por el artículo 22 de la Ley 37/1992, ya que el adquirente es el pasajero y no el titular de la explotación del buque.
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