- Resolution criteria: 00/05766/2020/00/00
- Qualification: Doctrine
- Resolving unit: TEAC
- Resolution date: 20/11/2023
- Subject: Deferred VAT regime for imports. Payment of deferred VAT after the start of the enforcement period referred to in Additional Provision 8 of the VAT Regulations before the notification of the enforcement order. Inappropriateness of the enforcement order. CHANGE OF CRITERIA.
- Criteria: In accordance with the criteria established by the Supreme Court in a judgment dated December 13, 2022, cassation appeal number 3084/2021, according to which “the enforcement order, and the corresponding surcharge, will only be possible and legitimate when the tax debt has not been paid before the notification of said order,” this Central Tribunal adopts the jurisprudential criterion that in cases where the option for the deferred VAT system has been exercised, it will not be appropriate to issue an enforcement order when, having had the obligation to include and pay in box 77 of their self-assessment the amount corresponding to the import VAT amounts assessed by Customs without having done so, they subsequently paid these amounts before being notified of said enforcement order.
- The criterion of TEAC Resolution of October 23, 2023 (RG 6872-2020) is reiterated, which represents a change in criteria compared to the resolutions of this Central Tribunal of September 28, 2017 (RG 1516/2017) and June 18, 2020 (RG 2652/2019) issued in the unification of criteria. Criterion reiterated in TEAC Resolution of November 20, 2023 (RG 7720/2020).
- Normative references: General Tax Law LGT 58/2003, 161, 167.3, 28; Value Added Tax Law IVA 37/1992, 167.2; Value Added Tax Regulations IVA RD 1624/1992, 24.1, DA.8.
- Concepts: Customs, Declarations/self-assessments, Tax debt, Deferral, Import, Value Added Tax IVA, Revenues, Tax settlements, Options.
Source: serviciostelematicosext.hacienda.gob.es
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