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V3504-20 4 December 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de diferimiento

Import VAT may be included in the period when the customs settlement is received

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.

The question raised

The period for the Value Added Tax settlement in which the taxpayer must include the settlement made by the customs authorities for the difference between the definitive value and the provisional value of the goods cleared through customs.

The DGT's ruling

Taxpayers who opt for the deferral scheme must include the amounts in the monthly tax return for the period in which they receive the settlement document from the customs authorities. In the case of simplified declarations, the amounts from the first settlement are included according to the date of notification thereof, and the amounts derived from the supplementary declaration are included according to the date of notification of the second settlement.

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