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A company that has absorbed another entity using the import VAT deferral scheme has enquired whether it can apply said scheme. The DGT has ruled that the absorbing entity may opt for this scheme once the merger has been completed.
Cuestión planteada Aplicación del referido régimen de diferimiento del Impuesto a la Importación por la entidad consultante.
La entidad absorbente se subroga en los derechos y obligaciones de la absorbida, pero sus operaciones deben seguir declarándose según su propio régimen tras la fusión. No obstante, la entidad absorbente puede optar por el régimen de diferimiento del IVA a la importación cumpliendo los requisitos y plazos reglamentarios. Dicha opción debe ejercitarse mediante declaración censal durante el mes de noviembre anterior al año en que deba surtir efecto.
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