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A commercial company has requested a ruling regarding the taxation of goods previously exported and subsequently imported. The DGT has ruled that the transaction constitutes an import and may be exempt from VAT, provided that the conditions for re-importation in the same state are met and import duties are exempt.
Cuestión planteada Tributación de la operación descrita.
La entrada de bienes procedentes de un país tercero se considera importación. La reimportación de bienes en el mismo estado en que fueron exportados estará exenta de IVA si se cumplen los requisitos del artículo 18 del Reglamento del impuesto y si los bienes se benefician de la exención de los derechos de importación. Para ello, la reimportación debe realizarse por quien los exportó y cumplir con la normativa aduanera aplicable.
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