- Resolution number: 00/07720/2020/00/00
- Qualification: Doctrine
- Resolving unit: TEAC
- Resolution date: 20/11/2023
- Subject: Deferred VAT on imports. Payment of deferred VAT after the enforcement period mentioned in the 8th Additional Provision of the VAT Regulation, following 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 are only possible and legitimate when 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 and 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 5766/2020).
- Normative references: General Tax Law (LGT) 58/2003, articles 167.3, 28, and 62.5; VAT Regulation (RD 1624/1992), 8th Additional Provision.
- Concepts: Deferral, Importation, Value Added Tax (VAT), Revenues, Notifications, Options, Enforcement period, Deadlines, Enforcement procedure, Enforcement order.
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
