{"id":1097,"date":"2023-03-29T10:49:18","date_gmt":"2023-03-29T10:49:18","guid":{"rendered":"https:\/\/new.lantimar.com\/?p=1097"},"modified":"2026-09-02T10:26:37","modified_gmt":"2026-09-02T08:26:37","slug":"por-que-se-condeno-al-m-y-heureka-a-pagar-41-millones-de-euros","status":"publish","type":"post","link":"https:\/\/www.lantimar.com\/es\/por-que-se-condeno-al-m-y-heureka-a-pagar-41-millones-de-euros\/","title":{"rendered":"\u00bfPor qu\u00e9 se conden\u00f3 al M\/Y HEUREKA a pagar 4,1 millones de euros?"},"content":{"rendered":"<h2>En una inspecci\u00f3n rutinaria de Aduanas en Palma de Mallorca.<\/h2>\n<p>(Agosto de 2014) el yate declara tener un registro comercial, por lo que se solicita la siguiente documentaci\u00f3n:<br \/>Escritura de constituci\u00f3n de la empresa propietaria<br \/>Documentaci\u00f3n que acredite el pago del IVA<br \/>Lista de pasajeros del pr\u00f3ximo trayecto<\/p>\n<p>Cuando se entrega la documentaci\u00f3n, se proporciona un documento del Tesoro de la Isla de Man (lugar de constituci\u00f3n de la empresa propietaria del yate) del que no se puede deducir el pago del impuesto sobre el valor a\u00f1adido del barco. Asimismo, se entrega la factura original n\u00ba 2014\/051 por un importe de 19.464.992,48 \u20ac, en la que aparece un IVA aplicado del 0 %. <\/p>\n<p>A pesar del recurso presentado por la embarcaci\u00f3n, que justifica la no liquidaci\u00f3n del IVA debido a su importaci\u00f3n temporal, Aduanas informa que solo las embarcaciones que cumplan con lo siguiente pueden acogerse a la importaci\u00f3n temporal (TI):<br \/>i) Deben estar registradas en un territorio tercero fuera del Territorio Aduanero Comunitario.<br \/>ii) Deben estar registradas a nombre de una persona f\u00edsica o jur\u00eddica establecida fuera del Territorio Aduanero Comunitario.<br \/>iii) Deben ser utilizadas por personas establecidas fuera de dicho territorio, salvo en casos espec\u00edficos.<\/p>\n<p>Por lo tanto, se considera que, si la embarcaci\u00f3n est\u00e1 registrada a nombre de una entidad establecida en el Territorio Aduanero Comunitario (Isla de Man, en este caso), el r\u00e9gimen de importaci\u00f3n temporal no es aplicable en ning\u00fan momento.<\/p>\n<p>Cabe se\u00f1alar que no se trata de un incumplimiento de las condiciones del r\u00e9gimen de importaci\u00f3n temporal (TI), sino de la introducci\u00f3n irregular en el territorio aduanero comunitario de una embarcaci\u00f3n con bandera extranjera, sin posibilidad de acogerse al r\u00e9gimen aduanero de importaci\u00f3n temporal, lo que ha generado la deuda correspondiente del IVA.<\/p>\n<p>Por todas estas razones, en diciembre de 2021, la embarcaci\u00f3n M\/Y HEUREKA fue sancionada con una multa de 4.139.723,94 euros.<\/p>\n<p>NOTA IMPORTANTE: Aunque la investigaci\u00f3n se resolvi\u00f3 en diciembre de 2021, es importante mencionar que las leyes aplicables son las de 2014 (fecha en que se inici\u00f3 la investigaci\u00f3n).<\/p>\n<p>Source: <a href=\"https:\/\/www.ultimahora.es\/noticias\/local\/2022\/02\/17\/1700661\/condena-millones-por-iva-yate-lujo-bandera-islas-caiman.html\">https:\/\/www.ultimahora.es\/noticias\/local\/2022\/02\/17\/1700661\/condena-millones-por-iva-yate-lujo-bandera-islas-caiman.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En una inspecci\u00f3n rutinaria de Aduanas en Palma de Mallorca. (Agosto de 2014) el yate declara tener un registro comercial, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"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-1097","post","type-post","status-publish","format-standard","hentry","category-sin-categorizar"],"_links":{"self":[{"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/posts\/1097","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=1097"}],"version-history":[{"count":0,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/posts\/1097\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/media?parent=1097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/categories?post=1097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lantimar.com\/es\/wp-json\/wp\/v2\/tags?post=1097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}