Deadline for requesting deferred VAT on imports 2024.

If your company files monthly VAT returns, remember that in November you can choose to defer import VAT.

If your company imports and submits its VAT returns monthly, in November you can choose to have the "VAT deferral scheme" applied to you from 2024.

In this way, the import VAT amount settled by Customs is included directly in the tax return (form 303/322) corresponding to the period in which the document showing said settlement is received, instead of paying it together with the rest of the taxes of the import DUA, avoiding the financial effect of the payment of said amount.

The VAT deferral scheme is voluntary and can be used by those who meet these characteristics:

• Companies or professionals acting as importers, whose settlement period coincides with the calendar month and who request the application of deferred VAT within the established deadlines.

Are there any exclusions?

Importing companies that do not use a monthly settlement will be excluded.

How to apply?

In order to take advantage of this deferral, it will be necessary to submit an application through the Census Declaration in Form 036 Box 530.

• Attention. It is important to note that the deadline for requesting this type of declaration begins on November 1st and ends on November 30th of the year prior to the year in which it will be used.

Once requested and granted, it will be applied to tax returns filed from January 1st of the following year. Once inclusion in this payment method has been requested, it will be extended to subsequent years unless it is waived or the taxpayer is excluded.

For more information: https://mgiambit.com/blog/ca/regimen-diferimiento-dei-iva-la-importacion/

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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