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A query was raised regarding whether non-established importers may apply the VAT deferral scheme to imports. The DGT ruled that if these entities must request VAT refunds through the special scheme (under Article 119 or 119 bis), they cannot benefit from deferral as they do not submit periodic tax returns.
Cuestión planteada Requisitos para la aplicación del régimen de diferimiento de las cuotas del impuesto liquidadas con ocasión de las operaciones de importación efectuadas por operadores no establecidos en el territorio de aplicación del impuesto.
El régimen de diferimiento del IVA en importaciones solo es aplicable cuando el importador está obligado a presentar declaraciones-liquidaciones periódicas y su periodo de liquidación coincide con el mes natural. Los empresarios no establecidos que utilizan el régimen especial de devolución de cuotas no pueden usar el diferimiento, ya que están eximidos de presentar declaraciones-liquidaciones periódicas. No obstante, las importaciones pueden estar exentas si se cumplen los requisitos de expedición o transporte con destino a otro Estado miembro.
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