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A company not established in Spain has requested a ruling regarding the taxation of aluminium imported under a non-customs warehousing arrangement (DDA). The DGT clarifies that while the import is subject to VAT, it is exempt, and determines the tax treatment for subsequent supplies and the status of the taxable person.
Cuestión planteada Tributación de las operaciones de importación del aluminio y entregas posteriores del mismo.
La importación de aluminio (NC 7601) vinculada al régimen de DDA está sujeta aunque exenta de IVA. Las entregas interiores durante la vigencia del régimen están sujetas aunque exentas, aplicando la inversión del sujeto pasivo. Las entregas intracomunitarias exentas no se consideran importación al abandonar el DDA. Si se desvincula el aluminio para entregas interiores, se produce el hecho imponible de importación y se debe liquidar el impuesto.
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