Recaudación del IVA a la importación: comentario a la sentencia del Tribunal Supremo de 13 de julio de 2023

• Félix García de Pablos ^[1]
  1. [1] Doctor en Derecho
• Localización: Quincena fiscal, ISSN 1132-8576, Nº 22, 2023
• Idioma: español
• Títulos paralelos:
  • Collection of VAT on importation
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• Resumen

  • Taxpayers can choose to pay VAT on import with the payment of the VAT assessment issued by the Administration or proceed to pay the fees accrued for that import in ordinary self-assessments. In the latter case, if the import VAT is not paid on time, the executive period would begin the next day with the automatic accrual of the 5% surcharge. However, this surcharge may go against the principle of VAT neutrality, given that this import VAT could be deductible.