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A company has requested clarification on whether VAT must be charged on the delivery of goods destined for Melilla and whether import duties should be included in the taxable base. The Directorate-General for Taxes (DGT) has ruled that, as Melilla is a third territory, the transaction constitutes a taxable but exempt supply of goods, provided all legal requirements are satisfied.
Cuestión planteada En la realización de dichas operaciones, ¿debe la entidad consultante repercutir el impuesto sobre el valor añadido a la entidad adquirente de las mercancías?, ¿debe incluirse en la base imponible los aranceles satisfechos por la consultante con ocasión de la entrada de las mercancías en Melilla?
Las operaciones se califican como entregas de bienes realizadas en el territorio de aplicación del impuesto, ya que la expedición se inicia en dicho territorio. Al ser Melilla un territorio tercero, las entregas de bienes expedidas fuera de la Comunidad están exentas de IVA según el artículo 21 de la Ley 37/1992. Por tanto, no se debe repercutir cuota de impuesto y los aranceles de importación en Melilla no forman parte de la base imponible al no haber liquidación del impuesto.
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