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V4037-15 16 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Importation of goods linked to the non-customs warehousing regime may be exempt from VAT

A biodiesel manufacturer has enquired whether the importation of vegetable oil as a raw material is exempt from VAT. The DGT has ruled that the importation will be exempt if the goods are linked to a non-customs warehousing (DDA) regime from the moment they enter the territory.

The question raised

Exemption from the importation of the referred oil intended for the factory for the manufacture of biodiesel.

The DGT's ruling

The importation of goods linked to the non-customs warehousing regime (DDA) from their entry into the territory shall be exempt from VAT. This exemption applies both to goods subject to Excise Duties and to other goods, provided that the requirements of the customs regulations for their linking are met. The exemption requires that the linking to the DDA regime be formalized by the importer.

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