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V2942-17 15 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Termination of non-customs warehousing regime constitutes an operation deemed equivalent to an import

The applicant inquires about the taxable event upon the termination of a non-customs warehousing regime after having imported goods and contracted exempt services. The DGT rules that the removal of goods from said regime constitutes an operation deemed equivalent to an import.

The question raised

Taxable event occurring upon the termination of the customs warehousing regime.

The DGT's ruling

The removal of imported goods from a customs warehousing regime is considered an operation assimilated to importation pursuant to Article 19.5 of Law 37/1992. The tax accrual occurs at the moment the abandonment of said regime takes place. The taxable base must include the amount of consideration for exempt services provided after importation or acquisition. The settlement must be carried out using Form 380.

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