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V3437-16 20 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · diferimiento del iva a la importación

Deferral of import VAT requires a monthly settlement period

The taxpayer asks whether they can apply for registration in the monthly refund register and, within the same month of November, opt for the import VAT deferral scheme. The DGT responds that for deferral, it is an essential requirement to have a settlement period that coincides with the calendar month.

The question raised

Cuestión planteada Si es posible el ejercicio simultáneo de las opciones anteriores.

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