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An entity inquired whether it could simultaneously apply for monthly refund registration and the VAT deferral scheme on imports from the start of its activities. The DGT ruled that to benefit from deferral, it is an essential requirement to have a settlement period that coincides with the calendar month.
Cuestión planteada Si es posible el ejercicio simultáneo de las opciones anteriores.
Para aplicar el mecanismo de diferimiento del IVA en las importaciones según el artículo 74.1 del Reglamento, el importador debe ser un empresario o profesional con un periodo de liquidación que coincida con el mes natural. Si la entidad no cuenta con dicho periodo mensual al presentar la solicitud de diferimiento, no cumple los requisitos para ejercer dicha opción.
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