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A company requested clarification regarding the taxation of machinery transfers within a free zone and the resulting import taxable base. The DGT clarifies that the removal of goods from the free zone triggers the import tax liability and that the taxable base must include exempt services provided during the goods' stay in said zone.
Cuestión planteada 1.Tributación de la transmisión de la máquina efectuada por la consultante a la entidad bancaria así como la obligación de esta última de presentar el modelo 380.
La introducción de maquinaria en una zona franca no devenga el hecho imponible de importación mientras permanezca allí. La salida de la zona franca con destino al territorio de aplicación del impuesto determina el devengo de la importación, siendo sujeto pasivo el propietario en ese momento. La base imponible de dicha importación debe incluir la contraprestación de los servicios exentos prestados después de la última entrega de bienes exenta en la zona franca para restablecer el equilibrio fiscal.
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