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A company inquired whether purchasing defective phones stored in the EU from a Hong Kong supplier constitutes an import. The DGT ruled that, as the goods are located within the Union and have been previously cleared for free circulation, the transaction is considered an intra-community supply.
Cuestión planteada Tratamiento de las compras de los aparatos de telefonía al proveedor chino a efectos del Impuesto sobre el Valor Añadido, así como a efectos aduaneros, y en concreto si las mismas se deben considerar como importaciones. Aplicación del régimen especial de bienes usados en las ventas al por menor que realice el consultante.
Las mercancías situadas en el territorio aduanero de la Unión se presumen de la Unión, salvo prueba en contrario. Si los teléfonos fueron despachados a libre práctica en la UE, la compraventa es una operación interior y no una importación, independientemente de que el proveedor resida en Hong-Kong. En cuanto al IVA, si los bienes se transportan desde otros Estados miembros, se tratará de una adquisición intracomunitaria.
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