¡Bienvenido DPU!: Novedades Incoterms® 2020

¡Bienvenido DPU!: Novedades Incoterms® 2020

Mucho se ha especulado sobre la desaparición de los controvertidos términos de comercio internacional (Incoterms®) EXW y DDP, con ocasión a la entrada en vigor de la versión 2020, recientemente publicados por la Cámara de Comercio Internacional (ICC).

Los extremos EXW y DDP han suscitado controversia por la cantidad de riesgos transmitidos entre vendedor y comprador y, por la implícita impotencia para que algunos de éstos, pudiera actuar como exportador y/o importador en algunos territorios. Lamentamos informar que esta controversia se mantendrá en el tiempo, por lo menos, hasta la siguiente actualización. Aunque las últimas actualizaciones han sido realizadas cada diez años, nada impide al ICC modificarlas conforme al contexto comercial internacional y al comportamiento de las variables que componen el flujo en la compraventa de mercancías.

La versión 2020, que entrará en vigor el próximo 1 de enero de 2020, da la bienvenida -aunque sólo sea desde un punto de vista semántico- al término DPU (Delivered at Place Unloaded). El término DPU contenido en la versión 2020 es el DAT de la versión 2010, cuya creación responde a la necesidad de matizar la diferencia entre DAP y DAT: mientras que en DAP el vendedor entregaba la mercancía en el medio de transporte de llegada para su descarga, en DAT el vendedor se comprometía a entregar la mercancía una vez descargada del medio de transporte de llegada a una terminal. En todo caso, los trámites y gestiones de importación corrían a cargo del comprador en el país de importación.

DPU, por su parte, reafirma la obligación del vendedor de entregar la mercancía en el lugar acordado -no solamente en terminales- y una vez esta ha sido descargada.

Sin profundizar en el funcionamiento de cada uno de los once términos que componen los Incoterms® consideramos necesario recordar que, estos términos -pensados inicialmente para el comercio internacional de mercancías y, actualmente, utilizados también en transacciones comerciales domésticas- se ocupan de las obligaciones, riegos y costos entre empresas vendedoras y compradoras.

Es importante aclarar que, cuando estos once términos se refieren a “entregas de mercancías”, se están refiriendo a la transferencia de los riesgos, costes y obligaciones relacionadas con las mismas y definidas en cada término, no se refieren a la transmisión jurídica de la propiedad de las mismas. Esta última -y comúnmente confundida- transmisión de la propiedad deberá estar regulada por el contrato de compraventa suscrito entre las partes.

Es, igualmente, importante la necesidad de mencionar que, en la documentación legal y mercantil, subyacente en el intercambio comercial entre el comprador y el vendedor, al término pactado entre las partes le debe seguir el lugar designado para la entrega y la versión del Incoterm® negociada, por ejemplo, FCA Madrid Incoterms® 2020, con la finalidad de facilitar el arbitraje en cualquier litigio que pueda surgir entre las partes.

La entrada en vigor de los nuevos términos no es óbice para continuar utilizando la versión anterior (2010), siempre que así este expresamente establecida en la documentación comercial (Incoterms® 2010), aunque desde Salinas & Partners aconsejamos que los términos que se utilicen en la transacción de compraventa sean los que estén vigentes en el momento de la formalización de la misma.

¿Cómo podemos ayudarle?

Desde Salinas & Partners recomendamos la revisión y actualización de los instrumentos jurídicos que regulan el intercambio de mercancías entre vendedor y comprador, sin perjuicio de la sustitución del término DPU en aquellos DAT, y la inclusión de la nueva versión (Incoterms® 2020) al resto de términos expresados en la documentación correspondiente.

Con más de 30 años de experiencia en tributación indirecta y, sobre todo, en materia de comercio exterior, estamos a su disposición para cualquier duda o comentario que pueda surgirle.

 

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