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A company sought clarification on the means of proof required to demonstrate an intra-Community supply upon removal from a customs warehouse, in order to prevent such removal from being classified as an import. The Directorate-General for Taxes (DGT) ruled that any legally admissible means of proof may be used, including the presumptions set out in Implementing Regulation (EU) No 282/2011.
Cuestión planteada Medios de prueba de la entrega intracomunitaria subsiguiente que habilitaría para la aplicación del supuesto de no existencia de importación a la salida del régimen de depósito aduanero previsto en el artículo 18.Dos de la Ley 37/1992.
Para que la salida de un depósito aduanero no constituya importación, la entrega de bienes debe estar exenta según el artículo 25 de la Ley del IVA. El transporte efectivo de los bienes se puede justificar por cualquier medio de prueba admitido en derecho. Asimismo, se pueden aplicar las presunciones iuris tantum establecidas en el artículo 45 bis del Reglamento de Ejecución (UE) n.º 282/2011 para simplificar la acreditación del transporte.
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