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An online seller operating under the equivalence surcharge regime seeks clarification on the taxation of imports from China and the movement of goods between EU warehouses and third countries. The Directorate General for Taxes (DGT) clarifies that imports may be exempt if intended for a subsequent exempt supply and details the reporting obligations for deemed transactions.
Cuestión planteada Tributación de las operaciones efectuadas por el consultante a efectos del Impuesto sobre el Valor y obligación de declaración de las citadas operaciones.
Las importaciones de bienes de terceros países están sujetas al IVA, pero pueden estar exentas si se cumplen los requisitos del artículo 27.12 de la Ley 37/1992 y el artículo 14.3 del Reglamento. El recargo de equivalencia se exigirá en las importaciones no exentas y en las operaciones asimiladas a adquisiciones intracomunitarias. El consultante debe presentar el modelo 309 para las adquisiciones asimiladas y el modelo 349 para las operaciones recapitulativas.
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