{"id":4181,"date":"2021-02-28T00:00:00","date_gmt":"2021-02-28T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/?p=4181"},"modified":"2024-05-28T11:50:29","modified_gmt":"2024-05-28T10:50:29","slug":"brexit-ultimas-noticias-el-deposito-aduanero","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/brexit-latest-news-the-customs-warehouse\/","title":{"rendered":"Brexit: \u00daltimas noticias - EL ALMAC\u00c9N DE ADUANAS"},"content":{"rendered":"<p>En este art\u00edculo introduciremos el concepto de dep\u00f3sito aduanero ya que es de gran inter\u00e9s especialmente en la era post-Brexit. El dep\u00f3sito aduanero permite al propietario almacenar mercanc\u00edas importadas. Puede utilizar el dep\u00f3sito aduanero para aplazar los derechos y el IVA de las mercanc\u00edas almacenadas. De hecho, este sistema le permite pagarlos una vez que sus mercanc\u00edas han salido de las instalaciones donde se guardan para pasar a libre pr\u00e1ctica.<\/p>\n<p>No tendr\u00e1 que pagar derechos ni IVA si las mercanc\u00edas se reexportan. Tampoco tendr\u00e1 que pagar derechos e IVA si las mercanc\u00edas se transfieren en un r\u00e9gimen aduanero distinto del uso autorizado. Debe estar autorizado para gestionar un almac\u00e9n como trabajador de almac\u00e9n.<\/p>\n<p>Puede utilizar un dep\u00f3sito aduanero para almacenar sus mercanc\u00edas:<\/p>\n<ul>\n<li>sujetos a derechos de aduana, impuestos especiales o IVA en el momento de la importaci\u00f3n;<\/li>\n<li>si no se dispone de documentos como licencias al importar las mercanc\u00edas;<\/li>\n<li>importados originalmente seg\u00fan un procedimiento especial y almacenados antes de ser reexportados;<\/li>\n<li>que no est\u00e1n sujetos a derechos, pero s\u00ed al IVA a la importaci\u00f3n;<\/li>\n<li>que han sido admitidos a libre pr\u00e1ctica;<\/li>\n<li>ya en libre pr\u00e1ctica, pero objeto de una reclamaci\u00f3n en el marco del r\u00e9gimen de importaciones rechazadas.<\/li>\n<\/ul>\n<p>Las mercanc\u00edas pueden transformarse dentro de un dep\u00f3sito aduanero, pero s\u00f3lo se permiten determinados tipos de transformaci\u00f3n, m\u00e1s conocidos como \"formas habituales de manipulaci\u00f3n\". Esto significa que ser\u00e1 posible preparar las mercanc\u00edas para preservar su almacenamiento, mejorar la presentaci\u00f3n para su futura venta y preparar las mercanc\u00edas para su distribuci\u00f3n o reventa.<\/p>\n<p>Existen 2 tipos de dep\u00f3sito aduanero:<\/p>\n<p><u>Almac\u00e9n p\u00fablico<\/u><\/p>\n<p>Adecuado para empresas que desean almacenar bienes pertenecientes a otras personas, tambi\u00e9n conocidas como depositantes.<\/p>\n<p><u>Almac\u00e9n privado<\/u><\/p>\n<p>Adecuado para empresas que desean almacenar sus mercanc\u00edas. En este caso, el titular de la autorizaci\u00f3n de dep\u00f3sito y el depositante son la misma persona.<\/p>\n<p>Las empresas que re\u00fanan los requisitos para obtener una licencia de dep\u00f3sito aduanero deber\u00e1n tener su sede en el Reino Unido y disponer de un EORI brit\u00e1nico.<\/p>\n<p><b><i>Escenario<\/i><\/b><\/p>\n<p><em>La empresa italiana XXX Srl vende y env\u00eda mercanc\u00edas a un dep\u00f3sito aduanero de la empresa YYY Ltd (empresa brit\u00e1nica en posesi\u00f3n del IVA del Reino Unido). La empresa XXX Srl factura a la empresa YYY ltd sin la aplicaci\u00f3n del IVA italiano (IVA no imponible). A continuaci\u00f3n, la empresa YYY Ltd recoger\u00e1 la mercanc\u00eda del dep\u00f3sito aduanero y proceder\u00e1 a efectuar las declaraciones aduaneras y a aplicar el IVA brit\u00e1nico a la importaci\u00f3n.<\/em><\/p>\n<p>Para mantenerse al d\u00eda sobre el Brexit, s\u00edganos en nuestras redes sociales o visite nuestro sitio web (<a href=\"https:\/\/well-tax.com\/es\/\">www.well-tax.com<\/a>).<\/p><\/p>\n<p>Por: Michele Ammirati y Sergio Schittone<\/p>","protected":false},"excerpt":{"rendered":"<p>In this article we will introduce the concept of customs warehousing since it is of great interest especially in the post-Brexit era. The bonded warehouse allows the owner to hold imported goods. You can use customs warehousing to defer duties and VAT on stored goods. In fact, this system allows you to pay them once [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4181","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brexit: Latest news - THE CUSTOMS WAREHOUSE - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/es\/brexit-ultimas-noticias-el-deposito-aduanero\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit: Latest news - THE CUSTOMS WAREHOUSE - WellTax\" \/>\n<meta property=\"og:description\" content=\"In this article we will introduce the concept of customs warehousing since it is of great interest especially in the post-Brexit era. 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