{"id":1067,"date":"2025-04-14T08:29:23","date_gmt":"2025-04-14T08:29:23","guid":{"rendered":"https:\/\/new.lantimar.com\/?p=1067"},"modified":"2026-09-02T09:51:07","modified_gmt":"2026-09-02T07:51:07","slug":"nueva-flexibilidad-en-la-emision-del-anexo-71_01","status":"publish","type":"post","link":"https:\/\/www.lantimar.com\/es\/nueva-flexibilidad-en-la-emision-del-anexo-71_01\/","title":{"rendered":"Nueva flexibilidad en la emisi\u00f3n del Anexo 71_01"},"content":{"rendered":"<h3 class=\"\" data-start=\"253\" data-end=\"278\"><strong data-start=\"257\" data-end=\"278\">\u00bfQu\u00e9 ha cambiado?<\/strong><\/h3>\n<p class=\"\" data-start=\"280\" data-end=\"385\">Hasta ahora, para que un yate pudiera acogerse al r\u00e9gimen de <strong data-start=\"324\" data-end=\"349\">importaci\u00f3n temporal<\/strong>, se requer\u00eda lo siguiente:<\/p>\n<ul data-start=\"387\" data-end=\"482\">\n<li class=\"\" data-start=\"387\" data-end=\"431\">\n<p class=\"\" data-start=\"389\" data-end=\"431\">Comprobante del<strong data-start=\"402\" data-end=\"430\"> \u00faltimo puerto de escala fuera de la UE.<\/strong><\/p>\n<\/li>\n<li class=\"\" data-start=\"432\" data-end=\"482\">\n<p class=\"\" data-start=\"434\" data-end=\"482\">Documentaci\u00f3n del <strong data-start=\"455\" data-end=\"481\">primer puerto de entrada en la UE.<\/strong><\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"484\" data-end=\"614\">Esto permit\u00eda a la Aduana verificar el cumplimiento del plazo de <strong data-start=\"535\" data-end=\"558\">18 meses establecido<\/strong> en el art\u00edculo 250 del C\u00f3digo Aduanero de la Uni\u00f3n (CAU).<\/p>\n<h3 class=\"\" data-start=\"616\" data-end=\"651\"><strong data-start=\"620\" data-end=\"651\">Nuevos criterios m\u00e1s flexibles<\/strong><\/h3>\n<p class=\"\" data-start=\"653\" data-end=\"797\">Seg\u00fan la interpretaci\u00f3n actualizada, ya no se requiere comprobante de una escala en <strong data-start=\"687\" data-end=\"740\">un puerto fuera de la UE<\/strong>. Para obtener el Anexo 71_01, ahora es suficiente con lo siguiente: <\/p>\n<ul data-start=\"799\" data-end=\"1141\">\n<li class=\"\" data-start=\"799\" data-end=\"896\">\n<p class=\"\" data-start=\"801\" data-end=\"896\"><strong data-start=\"801\" data-end=\"852\">Prueba de navegaci\u00f3n a m\u00e1s de 12 millas n\u00e1uticas <\/strong>desde la l\u00ednea de base del territorio aduanero.<\/p>\n<\/li>\n<li class=\"\" data-start=\"897\" data-end=\"1141\">\n<p class=\"\" data-start=\"899\" data-end=\"1141\"><strong data-start=\"899\" data-end=\"977\">Indicaci\u00f3n de reingreso en un puerto designado por la Aduana en las Islas Baleares<\/strong>, como la Bah\u00eda de Palma (Mallorca), Ibiza o Menorca.<br \/>\u26a0\ufe0f<strong data-start=\"1035\" data-end=\"1062\"> No todos los puertos son v\u00e1lidos: <\/strong>puertos como S\u00f3ller o Port Adriano <strong data-start=\"1097\" data-end=\"1140\">no se consideran puntos de entrada aduaneros.<\/strong><\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"1143\" data-end=\"1319\">El nuevo enfoque asume que <strong data-start=\"1173\" data-end=\"1259\">cruzar el l\u00edmite de 12 millas equivale a salir del Territorio Aduanero de la UE (TAE)<\/strong>, lo que reinicia el contador de 18 meses para la importaci\u00f3n temporal.<\/p>\n<p class=\"\" data-start=\"1321\" data-end=\"1487\">\u26a0\ufe0f<strong data-start=\"1324\" data-end=\"1338\"> Importante:<\/strong> Toda la dem\u00e1s documentaci\u00f3n y requisitos <strong data-start=\"1380\" data-end=\"1399\">permanecen vigentes<\/strong>. El <strong data-start=\"1405\" data-end=\"1413\">\u00fanico<\/strong> cambio es la eliminaci\u00f3n de la obligaci\u00f3n de demostrar una escala en un puerto fuera de la UE. <\/p>\n<h3 class=\"\" data-start=\"1489\" data-end=\"1521\"><strong data-start=\"1493\" data-end=\"1521\">Por qu\u00e9 se realiz\u00f3 este cambio<\/strong><\/h3>\n<p class=\"\" data-start=\"1523\" data-end=\"1840\">El Anexo 71_01 es una declaraci\u00f3n aduanera oral opcional. Anteriormente, las autoridades aduaneras exig\u00edan pruebas m\u00e1s estrictas de la salida del TAE. Seg\u00fan la nueva directriz, <strong data-start=\"1686\" data-end=\"1738\">navegar en aguas internacionales (m\u00e1s all\u00e1 de las 12 millas n\u00e1uticas)<\/strong> se acepta como prueba v\u00e1lida, de acuerdo con los <strong data-start=\"1786\" data-end=\"1839\">art\u00edculos 139 y 141 del Reglamento (UE) 2015\/2446.<\/strong> <\/p>\n<p class=\"\" data-start=\"1842\" data-end=\"2030\">Este cambio facilita el cumplimiento a los operadores de embarcaciones de recreo <strong data-start=\"1900\" data-end=\"1941\">sin comprometer los controles aduaneros,<\/strong> y alinea mejor la normativa con la realidad del sector n\u00e1utico recreativo.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.lantimar.com\/wp-content\/uploads\/2026\/08\/ibrahim-mushan-nzPzTkwl5VI-unsplash-1-1.jpg\"><\/p>\n<h2 class=\"\" data-start=\"2037\" data-end=\"2122\"><strong data-start=\"2040\" data-end=\"2122\">Exportaci\u00f3n permanente: los requisitos permanecen sin cambios; todav\u00eda se exige una prueba m\u00e1s estricta<\/strong><\/h2>\n<h3 class=\"\" data-start=\"2124\" data-end=\"2150\"><strong data-start=\"2128\" data-end=\"2150\">Condiciones actuales<\/strong><\/h3>\n<p class=\"\" data-start=\"2152\" data-end=\"2238\">En el caso de que un yate se venda a un comprador fuera de la UE, la normativa permanece sin cambios:<\/p>\n<ul data-start=\"2240\" data-end=\"2603\">\n<li class=\"\" data-start=\"2240\" data-end=\"2303\">\n<p class=\"\" data-start=\"2242\" data-end=\"2303\">El yate debe salir <strong data-start=\"2257\" data-end=\"2302\">f\u00edsicamente del Territorio Aduanero de la UE.<\/strong><\/p>\n<\/li>\n<li class=\"\" data-start=\"2304\" data-end=\"2603\">\n<p class=\"\" data-start=\"2306\" data-end=\"2382\">La salida debe estar respaldada <strong data-start=\"2338\" data-end=\"2372\">por documentaci\u00f3n v\u00e1lida,<\/strong> como:<\/p>\n<ul data-start=\"2385\" data-end=\"2603\">\n<li class=\"\" data-start=\"2385\" data-end=\"2430\">\n<p class=\"\" data-start=\"2387\" data-end=\"2430\">Inclusi\u00f3n en un <strong data-start=\"2402\" data-end=\"2429\">manifiesto de carga mar\u00edtima.<\/strong><\/p>\n<\/li>\n<li class=\"\" data-start=\"2433\" data-end=\"2531\">\n<p class=\"\" data-start=\"2435\" data-end=\"2531\"><strong data-start=\"2435\" data-end=\"2484\">Control de exportaci\u00f3n en una instalaci\u00f3n aduanera aeroportuaria <\/strong>(menos com\u00fan para yates, pero igualmente aplicable).<\/p>\n<\/li>\n<li class=\"\" data-start=\"2534\" data-end=\"2603\">\n<p class=\"\" data-start=\"2536\" data-end=\"2603\"><strong data-start=\"2536\" data-end=\"2565\">Validaci\u00f3n aduanera manual,<\/strong> con pruebas documentales suficientes.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"2605\" data-end=\"2649\"><strong data-start=\"2609\" data-end=\"2649\">Por qu\u00e9 las 12 millas n\u00e1uticas no son suficientes<\/strong><\/h3>\n<p class=\"\" data-start=\"2651\" data-end=\"2828\">A diferencia de la importaci\u00f3n temporal, <strong data-start=\"2681\" data-end=\"2732\">la exportaci\u00f3n permanente tiene implicaciones fiscales directas<\/strong>, especialmente en lo que respecta a la <strong data-start=\"2755\" data-end=\"2772\">exenci\u00f3n del IVA<\/strong>. Por lo tanto, la <strong data-start=\"2789\" data-end=\"2827\">prueba de exportaci\u00f3n debe ser concluyente.<\/strong> <\/p>\n<p class=\"\" data-start=\"2830\" data-end=\"2980\">La Aduana de Baleares <strong data-start=\"2863\" data-end=\"2870\">no<\/strong> acepta el cruce de la l\u00ednea de 12 millas como prueba suficiente, debido al posible uso indebido del sistema para eludir impuestos.<\/p>\n<p class=\"\" data-start=\"2982\" data-end=\"3215\">Esta interpretaci\u00f3n est\u00e1 respaldada por<strong data-start=\"3018\" data-end=\"3044\"> el art\u00edculo 269 <\/strong><strong data-start=\"3046\" data-end=\"3097\">del C\u00f3digo Aduanero de la Uni\u00f3n (CAU)<\/strong>, el <strong data-start=\"3103\" data-end=\"3142\">art\u00edculo 21 de la Ley del IVA espa\u00f1ola (Ley 37\/1992)<\/strong> y el art\u00edculo 9 del Real Decreto 1624\/1992, los cuales exigen <strong data-start=\"3165\" data-end=\"3214\">la salida efectiva del territorio aduanero de la UE.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 ha cambiado? Hasta ahora, para que un yate pudiera acogerse al r\u00e9gimen de importaci\u00f3n temporal, se requer\u00eda lo siguiente: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1045,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"wds_primary_category":0,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"_links":{"self":[{"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/posts\/1067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/comments?post=1067"}],"version-history":[{"count":0,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/posts\/1067\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/media\/1045"}],"wp:attachment":[{"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/media?parent=1067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/categories?post=1067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/tags?post=1067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}