Reglamento Delegado (UE) 2018/1063 de la Comisión de 16 de mayo de 2018 que modifica y corrige el Reglamento Delegado (UE) n.º 952/2013 del Parlamento Europeo y del Consejo con normas de desarrollo relativas a determinadas disposiciones del código aduanero de la Unión
El 30 de julio de 2018, la Comisión de la UE publicó el Reglamento 2018/1063 en el que se modifican diversas disposiciones del Reglamento que desarrolla al Código Aduanero de la Unión (Reglamento Delegado 2015/2446). Entre las modificaciones con mayor trascendencia se encuentra la nueva definición de exportador, que tan controvertida ha sido desde su publicación y entrada en vigor, el pasado 1 de mayo de 2016.
Es importante informar que con ocasión a la publicación del citado Reglamento 2018/1063, se ha modificado también el Anexo A de la Guía de Exportación y Salida (Export and Exit Out of the EU – Title VIII UCC, en inglés); documento que, aun careciendo de carácter jurídico vinculante, ha constituido el medio de interpretación tanto para autoridades aduaneras como para empresas dedicadas a la exportación de mercancías.
Pues bien, el contenido y las consecuencias de dichas modificaciones las desarrollamos a continuación:
La nueva definición de exportador, (contenida en el artículo 1, apartado 19 del Reglamento 2015/2446) queda de la siguiente manera:
-
- “19) “exportador”:
-
- a) un particular que transporta mercancías que vayan a ser conducidas fuera del territorio aduanero de la Unión cuando estas mercancías estén contenidas en el equipaje personal del particular.
-
- b) en los demás casos en que la letra a) no sea de aplicación:
-
- i. una persona establecida en el territorio aduanero de la Unión, que está facultada para decidir y ha decidido que las mercancías deben ser conducidas fuera de ese territorio aduanero, ii. cuando el inciso i) no sea de aplicación, cualquier persona establecida en el territorio aduanero de la Unión, que sea parte en el contrato en virtud del cual las mercancías vayan a ser conducidas fuera de ese territorio aduanero.”.
Para mejor referencia y comprensión de lo que se ha modificado, conviene traer a colación la definición anterior, que literalmente decía:
-
- “19) “exportador”:
- a) la persona establecida en el territorio aduanero de la Unión que, en el momento en que se acepta la declaración, es titular del contrato con el destinatario en un tercer país y está facultada para decidir que las mercancías deben ser conducidas a un destino situado fuera del territorio aduanero de la Unión, b) el particular que transporta las mercancías que se vayan a exportar cuando estas mercancías estén contenidas en el equipaje personal del particular, c) en los demás casos, la persona establecida en el territorio aduanero de la Unión, que está facultada para decidir que las mercancías deben ser conducidas a un destino situado fuera del territorio aduanero de la Unión.”.
En cuanto al lugar de establecimiento del exportador, tanto la definición actual como la anterior, establecen (en lo que concierne a los no particulares) que éste debe estar establecido en el territorio aduanero de la Unión.
Con la nueva definición, cualquier establecido en el territorio aduanero de la UE puede actuar como exportador cuando forme parte del contrato celebrado entre el propietario de las mercancías (establecido o no en el territorio aduanero de la UE) y el destinatario de las mismas (tercer país), sin necesidad de figurar como titular en dicho contrato y, sin necesidad de tener que estar facultado para decidir que las mercancías deben ser conducidas fuera de la UE.
Esta modificación es relevante y de aplicación en el supuesto, antes no permitido, en el que, una persona no establecida en el territorio aduanero de la UE (propietario de los bienes localizados en la UE) decide conducir los bienes con destino a un tercer país a través de otra entidad establecida en la UE, participante en el contrato entre la persona no establecida en la UE y el destinatario de los bienes (también establecido fuera de la UE) quien actuaría como exportador, a efectos aduaneros.
A mayor detalle, el transportista, transitario o representante aduanero, que formen parte del contrato en virtud del cual los bienes abandonarán el territorio aduanero de la UE, podrán actuar como exportadores, tal y como viene expresado en el nuevo Anexo A de la Guía de Exportación y Salida.
En cuanto a los efectos en el IVA a la exportación, recordar que tanto la Ley del IVA (37/1992) como el Reglamento de la misma (RD 1624/1992), establecen que estarán exentas de IVA las entregas de bienes expedidos o transportados fuera de la UE por el transmitente o por un tercero que actúe en nombre y por cuenta de éste. Esta exención está condicionada a que el transmitente o el tercero que actúe en nombre y por cuenta de éste justifique (a través del DUA de exportación) la salida efectiva de los bienes de territorio aduanero de la UE.
Relacionando la citada exención de IVA en las exportaciones y, de conformidad con lo establecido en el citado Anexo A, podría interpretarse que, hasta el desarrollo del Sistema Automático de Exportación (AES, por su acrónimo en inglés), previsto para el 2023, podrá justificarse dicha exención aun cuando el propietario de las mercancías que van a abandonar el territorio aduanero de la Unión, no actúe como exportador en el sentido literal de la nueva definición, declarando en las casillas de la declaración de exportación la información que corresponda a cada entidad involucrada en la transacción de exportación.
La interpretación del citado Anexo A, así como la interrelación entre la nueva definición de exportador y la exención del IVA por las entregas destinadas a la exportación, deberá ser confirmada tanto por la Agencia Tributaria Española como por parte del resto de Autoridades Tributarias de los Estados miembro de la UE.
Entendemos que ante operativas comerciales internacionales en las que la cadena de suministro exige la involucración de diversas entidades jurídicas, la aplicabilidad de la normativa aduanera y tributaria local puede resultar compleja. Por ello, nuestro equipo de especialistas en materia aduanera e imposición indirecta, se pone a su disposición para comentar en profundidad éste controvertido tema.
Salinas & Partners con más de 30 años de experiencia en operaciones relacionadas con la fiscalidad indirecta, fundamentalmente, con el IVA, siendo consciente de la carga administrativa que supone para las compañías estas nuevas obligaciones formales, pone a su disposición, no sólo nuestro asesoramiento y asistencia, sino también una plataforma informática que facilita a los usuarios la cumplimentación de estas nuevas obligaciones formales.
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