El pasado 10 de septiembre de 2020, el Tribunal de Justicia de la Unión Europea (TJUE) ha fallado sentencia en el caso C-509/19 (BMW contra Oficina de Aduanas de Alemania) por medio de la cual considera que, para determinar el valor en aduana de una mercancía importada, debe añadirse al valor de transacción, el valor económico de un programa informático producido en la Unión Europea (UE) y puesto gratuitamente por el comprador (importador) al vendedor (exportador) establecido en un país tercero.
BMW, en el marco de sus operaciones, ha venido desarrollando en la UE un programa informático necesario para el correcto funcionamiento de unidades de control que componen el sistema a bordo de los vehículos fabricados por esta misma. Estas unidades de control, fabricadas en tercer país, son importadas por BMW en territorio aduanero de la UE.
BMW suministra a los fabricantes (que actúan como vendedores y exportadores) de las citadas las unidades de control, de forma gratuita, el programa informático desarrollado por esta entidad, al ser ésta la principal interesada en el correcto funcionamiento de las unidades de control importadas y posteriormente incorporadas en los vehículos de su marca.
La Oficina de Aduanas de Alemania consideró que, el valor en aduana declarado por las unidades de control importadas por BMW debió haber tenido en cuenta el valor económico del programa informático suministrado por BMW al exportador, en virtud de lo establecido por el artículo 71.1.b) del Código Aduanero de la Unión (Reglamento 952/2013).
El artículo 71.1.b) establece que “al determinar el valor en aduana, el precio pagado o por pagar por las mercancías importadas se completará con:
(…)
- b) el valor, imputado de forma adecuada, de los bienes y servicios que se indican a continuación, cuando hayan sido suministrados directa o indirectamente por el comprador, gratuitamente o a precios reducidos, y utilizados en la producción y venta para la exportación de las mercancías importadas, en la medida en que dicho valor no esté incluido en el precio realmente pagado o por pagar”.
El TJUE, en el caso C-509/19, refrenda el criterio establecido por la aduana alemana al considerar que, el tratamiento aduanero de los programas informáticos comúnmente considerados como bienes inmateriales o intangibles deben asimilarse al concepto de “servicios”, en el caso particular, dispuesto por el citado artículo 71.1.b) del Código Aduanero de la UE (el precio pagado se completará con el valor de los bienes y servicios (…)). En línea con casos anteriores, el TJUE, ha tenido en cuenta la Conclusión nº 26 del Comité del Código Aduanero, Sección Valor en Aduana, quien ha interpretado que el valor de la tecnología fabricada en la UE y suministrada al fabricante de los bienes importados, vía Internet o, a través de dispositivos de almacenamiento móviles, debe tenerse en cuenta al momento de valorar las mercancías de importación, máxime, cuando dicha tecnología ha sido incorporada durante la fabricación de las mercancías posteriormente importadas.
Es importante tener en cuenta que, aún cuando el objeto y ámbito de aplicación del Código Aduanero de la Unión sea regular la introducción de mercancías en el territorio aduanero de la UE, existen elementos subyacentes a la generalidad, como los servicios o prestaciones intelectuales y los bienes intangibles, que deben tenerse en cuenta para la correcta aplicación de las disposiciones comunitarias en materia aduanera.
El auge del comercio internacional de servicios y su importancia dentro de las cadenas globales de valor conlleva a la necesidad de poner mayor atención en el tratamiento aduanero y fiscal de determinados conceptos inequívocamente integrados en bienes materiales con importantes implicaciones económicas.
Desde Salinas & Partners, con más de 30 años de experiencia en operaciones de comercio internacional, podemos ayudarle en la identificación de los elementos intangibles clave dentro de la cadena de valor internacional y su consecuente tratamiento aduanero en la importación y/o exportación de mercancías.
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