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An importer under a deferral scheme asks which period should include customs settlements arising from differences between provisional and final values. The DGT rules that each settlement must be included in the period corresponding to its notification date.
Cuestión planteada Período de liquidación del Impuesto sobre el Valor Añadido en el que el consultante debe incluir la liquidación efectuada por las autoridades aduaneras por la diferencia entre el valor definitivo y el valor provisional de los bienes despachados en aduana.
Los sujetos pasivos que opten por el régimen de diferimiento deben incluir las cuotas en la declaración-liquidación mensual del periodo en que reciban el documento de liquidación de las autoridades aduaneras. En caso de declaraciones simplificadas, las cuotas de la primera liquidación se incluyen según la fecha de notificación de esta, y las cuotas derivadas de la declaración complementaria se incluyen según la fecha de notificación de la segunda liquidación.
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