{"id":1554,"date":"2016-03-30T18:11:29","date_gmt":"2016-03-30T17:11:29","guid":{"rendered":"https:\/\/diligens.es\/?p=1033"},"modified":"2016-03-30T18:11:29","modified_gmt":"2016-03-30T17:11:29","slug":"iva-a-la-importacion-representacion-aduanera-garantia","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/iva-a-la-importacion-representacion-aduanera-garantia\/","title":{"rendered":"IVA a la importaci\u00f3n. Representaci\u00f3n aduanera. Garant\u00eda"},"content":{"rendered":"<p style=\"text-align: justify;\">Consulta vinculante V0615-16, emitida por la Direcci\u00f3n General de Tributos (DGT) el 15 de febrero de 2016.<\/p>\n<p style=\"text-align: justify;\">Un representante aduanero, que act\u00faa en todos sus despachos mediante representaci\u00f3n directa, con aval presentado ante la aduana para garantizar el levante de las mercanc\u00edas, quiere conocer si, para los casos de sus clientes acogidos al R\u00e9gimen de Diferimiento del IVA a la Importaci\u00f3n, ha de entenderse que la Aduana renuncia al derecho de retenci\u00f3n sobre las mercanc\u00edas y, si la garant\u00eda debe cubrir la cuota del IVA a la importaci\u00f3n.<\/p>\n<p style=\"text-align: justify;\"><b>En relaci\u00f3n con los Tributos sobre el Comercio Exterior<\/b>, la Direcci\u00f3n General de Tributos (DGT) aclara lo siguiente:<\/p>\n<p style=\"text-align: justify;\">Tanto la Ley General Tributaria como el C\u00f3digo Aduanero disponen que solo se puede conceder el levante de las mercanc\u00edas cuando haya sido pagado o garantizado el importe de los derechos liquidados.<\/p>\n<p style=\"text-align: justify;\">Estas garant\u00edas ser\u00e1n constituidas por el deudor o por un tercero en su nombre.<\/p>\n<p style=\"text-align: justify;\">Al tratarse de una representaci\u00f3n directa (en nombre y por cuenta del comitente), el deudor ser\u00e1 el declarante, el representante no ser\u00e1 deudor de los derechos de importaci\u00f3n, y \u00fanicamente ser\u00e1 responsable subsidiario de la deuda tributaria por IVA.<\/p>\n<p style=\"text-align: justify;\"><b>En cuanto al Impuesto sobre el Valor A\u00f1adido<\/b>, la DGT aclara lo siguiente:<\/p>\n<p style=\"text-align: justify;\">La Ley General Tributaria estipula el derecho de retenci\u00f3n sobre las mercanc\u00edas declaradas en aduanas para el pago de la deuda aduanera y fiscal, de no garantizarse de forma suficiente el pago de la misma.<\/p>\n<p style=\"text-align: justify;\">No obstante, hay que tener en cuenta que <b>el riesgo tributario derivado de la falta del ingreso del IVA a la importaci\u00f3n para aquellos operadores que se hayan acogido al R\u00e9gimen de Diferimiento del IVA a la Importaci\u00f3n, se reduce de forma importante en la medida que incluir\u00e1n en su autoliquidaci\u00f3n del IVA la cuota liquidada por la Aduana, siendo el IVA deducible desde la admisi\u00f3n a despacho de la declaraci\u00f3n aduanera por parte de la Administraci\u00f3n Tributaria.<\/b><\/p>\n<p style=\"text-align: justify;\"><b>En este sentido, la Administraci\u00f3n Tributaria anunci\u00f3 en su p\u00e1gina web, el pasado 7 de abril de 2015, que desde ese d\u00eda, no ser\u00eda obligatoria, con car\u00e1cter general, la inclusi\u00f3n de la garant\u00eda que avale la cuota del IVA a la importaci\u00f3n<\/b>. No obstante, cuando la Administraci\u00f3n lo estime conveniente, podr\u00e1 exigir dicha garant\u00eda.<\/p>\n<p style=\"text-align: justify;\">Haga clic\u00a0<a href=\"https:\/\/diligens.es\/en\/aduanas-e-iiee\/\">aqu\u00ed<\/a>\u00a0si quiere m\u00e1s informaci\u00f3n sobre nuestros servicios de fiscalidad aduanera o puede contactar en\u00a0<a href=\"\/en\/info@diligens.es\/\">info@diligens.es<\/a><\/p>\n<p><a href=\"https:\/\/diligens.inconectawebs.com\/wp-content\/uploads\/2016\/03\/CV-0615-16.pdf\">CV 0615 16<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Consulta vinculante V0615-16, emitida por la Direcci\u00f3n General de Tributos (DGT) el 15 de febrero de 2016. Un representante aduanero, que act\u00faa en todos sus despachos mediante representaci\u00f3n directa, con aval presentado ante la aduana para garantizar el levante de las mercanc\u00edas, quiere conocer si, para los casos de sus clientes acogidos al R\u00e9gimen de [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,7],"tags":[42,44,17,18],"class_list":["post-1554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias","category-uncategorized","tag-aduanas","tag-customs","tag-iva","tag-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IVA a la importaci\u00f3n. Representaci\u00f3n aduanera. Garant\u00eda - Diligens<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diligens.es\/en\/iva-a-la-importacion-representacion-aduanera-garantia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IVA a la importaci\u00f3n. Representaci\u00f3n aduanera. Garant\u00eda - Diligens\" \/>\n<meta property=\"og:description\" content=\"Consulta vinculante V0615-16, emitida por la Direcci\u00f3n General de Tributos (DGT) el 15 de febrero de 2016. Un representante aduanero, que act\u00faa en todos sus despachos mediante representaci\u00f3n directa, con aval presentado ante la aduana para garantizar el levante de las mercanc\u00edas, quiere conocer si, para los casos de sus clientes acogidos al R\u00e9gimen de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/diligens.es\/en\/iva-a-la-importacion-representacion-aduanera-garantia\/\" \/>\n<meta property=\"og:site_name\" content=\"Diligens\" \/>\n<meta property=\"article:published_time\" content=\"2016-03-30T17:11:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"334\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"diligens\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"diligens\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/diligens.es\/en\/iva-a-la-importacion-representacion-aduanera-garantia\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/diligens.es\/en\/iva-a-la-importacion-representacion-aduanera-garantia\/\"},\"author\":{\"name\":\"diligens\",\"@id\":\"https:\/\/diligens.es\/#\/schema\/person\/f6c483592c38191661743d55669da89d\"},\"headline\":\"IVA a la importaci\u00f3n. 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