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A hydrocarbon factory has enquired whether raw materials and semi-finished products not subject to excise duties may benefit from the excise duty suspension regime and the VAT non-customs warehousing regime. The DGT ruled that, as these products are not subject to excise duties, they cannot be placed under a suspension regime nor benefit from the VAT exemption linked to such a regime.
Cuestión planteada Posibilidad de aplicar el régimen suspensivo de impuestos especiales a estas materias primas, semielaborados y otros materiales distintos de los sujetos a impuestos especiales y, por tanto, de considerarlos vinculados al régimen suspensivo del depósito distinto del aduanero a los efectos del Impuesto sobre el Valor Añadido.
El régimen suspensivo de impuestos especiales solo es aplicable a productos que forman parte del ámbito objetivo de dichos impuestos. Las materias primas, semielaborados o materiales que no son objeto de impuestos especiales no pueden estar en régimen suspensivo ni considerarse vinculados a este para efectos del IVA. Aunque otros bienes pueden vincularse al régimen de depósito distinto del aduanero según la norma Quinta del Anexo de la Ley 37/1992, en este caso no lo harán mediante el régimen suspensivo de los impuestos especiales.
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