- Resolution criteria: 00/07720/2020/00/00
- 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.
- The Central Court adopts the jurisprudential criterion that an enforcement order and the corresponding surcharge will only be possible and legitimate when the tax debt has not been paid before the notification of the enforcement order.
- In cases where the option for the deferred VAT system has been exercised, an enforcement order should not be issued if the taxpayer has not paid the VAT on imports that was liquidated by Customs and subsequently paid before the notification of the enforcement order.
- This criterion is a change from previous resolutions of the Central Court.
- Normative references: General Tax Law, VAT Law, VAT Regulations.
- Concepts: Customs, Declarations/returns, Tax debt, Deferral, Import, VAT, Revenues, Tax settlements, Options.
Source: serviciostelematicosext.hacienda.gob.es
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