- Resolution criteria: 2 out of 2
- Qualification: Doctrine
- Resolving unit: TEAC
- Resolution date: 20/11/2023
- Subject: Deferred VAT regime for imports. Payment of deferred VAT after the enforcement period referred to in Additional Provision 8 of the VAT Regulations, after the notification of the enforcement order. Legitimacy of the enforcement order.
- Criteria: According to the Supreme Court’s ruling on December 13, 2022, cassation appeal number 3084/2021, the enforcement order and the corresponding surcharge will only be possible and legitimate if the tax debt has not been paid before the notification of the enforcement order. In this case, the claimant made the payment of the tax debt along with the surcharge after the notification of the enforcement order, but before the deadline established in article 62.5 of the General Tax Law for enforced debts, therefore the 10% surcharge is applicable.
- Reiterated criteria in TEAC Resolution of November 20, 2023 (RG 7720/2020).
- Normative references: General Tax Law (LGT) 58/2003, articles 167.3, 28, 62.5; VAT Regulations (RD 1624/1992), Additional Provision 8.
- Concepts: Deferral, Importation, Value Added Tax (VAT), Revenues, Notifications, Options, Enforcement period, Enforcement procedure, Enforcement order, Surcharges.
Source: serviciostelematicosext.hacienda.gob.es
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