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A company importing toys from China via technological platforms sought clarification on whether it could apply the special distance selling regime. The Directorate General for Taxes (DGT) ruled that, as the company is a professional entity, it must apply the general import regime.
Cuestión planteada 1. Aplicación del régimen especial de ventas a distancia de bienes importados en las compras realizadas por el consultante.
El régimen de ventas a distancia de bienes importados requiere que el destinatario sea una persona física que no actúe como empresario o profesional. Si el cliente es un empresario o profesional y las compras se realizan en el ejercicio de su actividad, no se aplica dicho régimen especial. En estos casos, la operación constituye una importación sujeta al IVA bajo el régimen general, siendo el adquirente el sujeto pasivo y responsable de la liquidación ante la aduana. Por tanto, si el impuesto se ha devengado incorrectamente mediante el régimen de comercio electrónico, la cuota no podrá ser objeto de deducción.
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