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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.
Cuestión planteada Hecho imponible realizado con ocasión de la ultimación del régimen de depósito distinto del aduanero.
La desvinculación de bienes importados del régimen de depósito distinto del aduanero se considera una operación asimilada a la importación según el artículo 19.5.º de la Ley 37/1992. El devengo del impuesto se produce en el momento en que tiene lugar el abandono de dicho régimen. La base imponible debe incluir el importe de las contraprestaciones de los servicios exentos prestados después de la importación o adquisición. La liquidación debe realizarse mediante el modelo 380.
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