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V3782-15 30 November 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
IVA · régimen suspensivo

Raw materials not subject to excise duties cannot apply the excise duty suspension regime

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.

The question raised

Possibility of applying the suspensive regime for excise duties to these raw materials, semi-finished products, and other materials not subject to excise duties and, therefore, of considering them linked to the suspensive regime of storage other than customs for the purposes of Value Added Tax.

The DGT's ruling

The suspensive regime for excise duties is only applicable to products that fall within the objective scope of said duties. Raw materials, semi-finished products, or materials that are not subject to excise duties cannot be under a suspensive regime nor be considered linked to it for VAT purposes. Although other goods may be linked to a storage regime other than customs storage pursuant to the Fifth Rule of the Annex to Law 37/1992, in this case they shall not do so through the suspensive regime of excise duties.

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