{"id":242253,"date":"2025-01-17T13:40:11","date_gmt":"2025-01-17T12:40:11","guid":{"rendered":"https:\/\/www.adycoaduanas.com\/aduanas\/?p=242253"},"modified":"2025-02-27T19:49:34","modified_gmt":"2025-02-27T18:49:34","slug":"como-se-calculan-los-impuestos-y-aranceles-en-espana","status":"publish","type":"post","link":"https:\/\/www.adycoaduanas.com\/aduanas\/como-se-calculan-los-impuestos-y-aranceles-en-espana\/","title":{"rendered":"\u00bfC\u00f3mo se calculan los impuestos y aranceles en Espa\u00f1a?"},"content":{"rendered":"\n[et_pb_section fb_built=\u00bb1″ admin_label=\u00bbapertura\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2025\/01\/Apertura-Blog-Aranceles.jpg\u00bb background_position=\u00bbbottom_center\u00bb custom_padding=\u00bb||0px||false|false\u00bb background_last_edited=\u00bbon|phone\u00bb background_image_tablet=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2025\/01\/Apertura-Movil-Blog-Aranceles.jpg\u00bb background_image_phone=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2025\/01\/Apertura-Movil-Blog-Aranceles.jpg\u00bb background_enable_image_tablet=\u00bbon\u00bb background_enable_image_phone=\u00bbon\u00bb background_position_tablet=\u00bbbottom_center\u00bb background_position_phone=\u00bbbottom_center\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_row _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb10vw||||false|false\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_divider show_divider=\u00bboff\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb height=\u00bb300px\u00bb height_tablet=\u00bb300px\u00bb height_phone=\u00bb300px\u00bb height_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb3_5,2_5″ custom_padding_last_edited=\u00bbon|phone\u00bb disabled_on=\u00bbon|on|off\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||0px||false|false\u00bb custom_padding_tablet=\u00bb||0px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb3_5″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bbrgba(237,30,37,0.8)\u00bb custom_padding=\u00bb||||false|false\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.2″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|600|||||||\u00bb header_text_color=\u00bb#FFFFFF\u00bb header_font_size=\u00bb40px\u00bb header_letter_spacing=\u00bb0em\u00bb header_line_height=\u00bb1.2em\u00bb header_2_text_color=\u00bb#FFFFFF\u00bb header_2_font_size=\u00bb50px\u00bb header_3_font=\u00bbPrata||||||||\u00bb header_3_font_size=\u00bb30px\u00bb header_3_line_height=\u00bb1.3em\u00bb background_layout=\u00bbdark\u00bb custom_margin=\u00bb||4px||false|false\u00bb custom_padding=\u00bb50px|30px|30px|30px|false|true\u00bb header_font_tablet=\u00bbSaira Semi Condensed|600|||||||\u00bb header_font_phone=\u00bbSaira Semi Condensed|600||on|||||\u00bb header_font_last_edited=\u00bbon|phone\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb40px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb28px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_3_font_size_tablet=\u00bb22px\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bbon|phone\u00bb header_text_shadow_style=\u00bbpreset2″ header_2_text_shadow_style=\u00bbpreset2″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

\u00bfC\u00f3mo se calculan los impuestos y aranceles en Espa\u00f1a?<\/h1>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb2_5″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=\u00bbon|phone\u00bb disabled_on=\u00bboff|off|on\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb\u00bb width_last_edited=\u00bbon|tablet\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||0px||false|false\u00bb custom_padding_tablet=\u00bb||0px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb module_alignment_tablet=\u00bbcenter\u00bb module_alignment_phone=\u00bbleft\u00bb module_alignment_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bbrgba(237,30,37,0.8)\u00bb custom_padding=\u00bb||||false|false\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.2″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|600|||||||\u00bb header_text_color=\u00bb#FFFFFF\u00bb header_font_size=\u00bb40px\u00bb header_letter_spacing=\u00bb0em\u00bb header_line_height=\u00bb1.2em\u00bb header_2_text_color=\u00bb#FFFFFF\u00bb header_2_font_size=\u00bb50px\u00bb header_3_font=\u00bbPrata||||||||\u00bb header_3_font_size=\u00bb30px\u00bb header_3_line_height=\u00bb1.3em\u00bb background_layout=\u00bbdark\u00bb custom_margin=\u00bb||4px||false|false\u00bb custom_padding=\u00bb50px||30px|30px|false|false\u00bb header_font_tablet=\u00bbSaira Semi Condensed|600|||||||\u00bb header_font_phone=\u00bbSaira Semi Condensed|600||on|||||\u00bb header_font_last_edited=\u00bbon|phone\u00bb header_font_size_tablet=\u00bb32px\u00bb header_font_size_phone=\u00bb20px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb28px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_3_font_size_tablet=\u00bb22px\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bbon|phone\u00bb header_text_shadow_style=\u00bbpreset2″ header_2_text_shadow_style=\u00bbpreset2″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

\u00bfC\u00f3mo se calculan los impuestos y aranceles en Espa\u00f1a?<\/h1>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ custom_padding_last_edited=\u00bbon|tablet\u00bb admin_label=\u00bbtexto\u00bb _builder_version=\u00bb4.22.2″ width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px||||false|false\u00bb custom_padding=\u00bb0px||||false|false\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb|0px|0px|0px|false|true\u00bb collapsed=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb title_text_tablet=\u00bbupholsterer-41″ theme_builder_area=\u00bbpost_content\u00bb][et_pb_row disabled_on=\u00bboff|off|off\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px||0px||false|false\u00bb custom_margin_tablet=\u00bb0px||0px||true|false\u00bb custom_margin_phone=\u00bb0px||0px||true|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb custom_padding=\u00bb||||false|false\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb box_shadow_vertical=\u00bb0px\u00bb box_shadow_horizontal_tablet=\u00bb-6px\u00bb box_shadow_horizontal_phone=\u00bb-6px\u00bb box_shadow_horizontal_last_edited=\u00bbon|phone\u00bb box_shadow_color_tablet=\u00bb\u00bb box_shadow_color_phone=\u00bbRGBA(255,255,255,0)\u00bb box_shadow_color_last_edited=\u00bbon|phone\u00bb collapsed=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb custom_css_before=\u00bbmargin: auto auto 0;||\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb16px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||0px||false|false\u00bb custom_padding=\u00bb50px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb14px\u00bb header_4_font_size_phone=\u00bb14px\u00bb header_4_font_size_last_edited=\u00bbon|tablet\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb5px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Una gu\u00eda para entender en qu\u00e9 consiste el c\u00e1lculo de la deuda aduanera y tributaria para gestionar su impacto en los costes de importaci\u00f3n <\/h4>[\/et_pb_text][et_pb_divider divider_weight=\u00bb1px\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width=\u00bb60%\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb80px||||false|false\u00bb custom_margin_tablet=\u00bb80px||||false|false\u00bb custom_margin_phone=\u00bb30px||0px||false|false\u00bb custom_margin_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb50px||||false|false\u00bb custom_padding_tablet=\u00bb50px||||false|false\u00bb custom_padding_phone=\u00bb30px||||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

En las operaciones de importaci\u00f3n, durante su paso por aduanas, todos los env\u00edos deben hacer frente a la liquidaci\u00f3n de impuestos y aranceles antes de su entrada en el pa\u00eds de destino.<\/p>\n\n

Estas obligaciones, conocidas como deuda aduanera y deuda tributaria, acabar\u00e1n impactando directamente en el coste final del producto importado. Pero su cuant\u00eda no es fija, ya que depende de diversos factores, como el tipo de mercanc\u00eda, su valor, su procedencia y la normativa aplicable.<\/p>\n

Entender qu\u00e9 aspectos intervienen en la deuda aduanera y cu\u00e1les en la deuda tributaria es importante para calcular correctamente los costes asociados a las importaciones. A continuaci\u00f3n, desglosaremos en qu\u00e9 consiste cada una de ellas y c\u00f3mo se determina su importe.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Los aranceles aduaneros: \u00bfqu\u00e9 son y para qu\u00e9 sirven?<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||||false|false\u00bb custom_padding_tablet=\u00bb||||false|false\u00bb custom_padding_phone=\u00bb||||false|false\u00bb custom_padding_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Los aranceles son una clase de tributos que las aduanas aplican a los bienes y servicios que entran o salen de un pa\u00eds.<\/strong><\/p>\n

Cumplen con una doble misi\u00f3n. Por un lado, tienen un fin recaudatorio y contribuyen a incrementar los ingresos del Estado. Y por otro, y como principal funci\u00f3n, est\u00e1n destinados a ejercer un control sobre la entrada o la salida de las mercanc\u00edas,<\/strong> incentivando o desincentivando las importaciones o exportaciones.<\/p>\n

Existen aranceles tanto a la importaci\u00f3n como a la exportaci\u00f3n,<\/strong> aunque, lo cierto, es que estos \u00faltimos son mucho m\u00e1s escasos. Normalmente los aranceles a la exportaci\u00f3n se utilizan para tratar de frenar la salida de determinados productos, generalmente primarios, pero su uso no es habitual.<\/p>\n

Por lo tanto, los aranceles m\u00e1s extendidos y generalizados son los aranceles a la importaci\u00f3n. La finalidad fundamental de estos aranceles es proteger el mercado nacional, gravando la entrada de mercanc\u00edas de pa\u00edses extranjeros.<\/strong> De este modo se intenta proteger la producci\u00f3n, la industria y el empleo del interior de un pa\u00eds. De hecho, a la imposici\u00f3n de aranceles a la importaci\u00f3n se le denomina \u201cbarreras arancelarias<\/em>\u201d. Adem\u00e1s de las barreras arancelarias, los pa\u00edses tambi\u00e9n pueden aplicar otra serie de medidas no arancelarias para dificultar la importaci\u00f3n de algunos productos, como requisitos t\u00e9cnicos, legales, de seguridad, de calidad, etc\u2026<\/p>\n

Pero, aplicar aranceles de forma generalizada a todos los productos, tambi\u00e9n supone un riesgo para los intereses del propio pa\u00eds. Generalmente la imposici\u00f3n de aranceles a productos extranjeros genera reciprocidad y, por lo tanto, va a provocar un freno del comercio exterior, que puede derivar incluso en guerras arancelarias.<\/p>\n

Adem\u00e1s de para ejercer un control, los aranceles tambi\u00e9n se utilizan habitualmente como barreras antidumping<\/em>.<\/strong> El objetivo es impedir que las empresas extranjeras apliquen a los productos que exporten precios inferiores a los que aplican en su propio pa\u00eds, con el objetivo de copar el mercado a nivel global. Gravando en aduanas los \u201cinfra-precios\u201d de productos extranjeros, se genera un control sobre el precio final, favoreciendo la competencia de los productos nacionales.<\/p>\n

En Espa\u00f1a,<\/strong> al ser miembros de la Uni\u00f3n Europea, aplicamos la pol\u00edtica arancelaria com\u00fan. Por tanto, los aranceles vienen determinados por la Autoridad Aduanera de la Uni\u00f3n<\/strong> y son los mismos para todos los Estados miembros. Adem\u00e1s, s\u00f3lo son aplicables para aquellas mercanc\u00edas que procedan de pa\u00edses no comunitarios, favoreciendo el comercio interior de la UE.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Tipos de aranceles a la importaci\u00f3n<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||80px||false|false\u00bb custom_padding_tablet=\u00bb||50px||false|false\u00bb custom_padding_phone=\u00bb||30px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Existen cuatro modalidades diferentes de aranceles a la importaci\u00f3n:<\/p>\n

Ad valorem<\/em>: <\/strong> Son los m\u00e1s habituales. Consisten en aplicar un porcentaje fijo sobre el valor en aduana de una mercanc\u00eda. Por ejemplo, un 3% sobre el valor en aduana.<\/p>\n

Espec\u00edficos:<\/strong> Son los que se aplican en relaci\u00f3n con la cantidad de producto que se importa, tomando como base algunas variables como el peso neto, el volumen, el n\u00famero de unidades… Por ejemplo, 5\u20ac por cada tonelada de producto o 2\u20ac por unidad importada, etc.<\/p>\n

Mixtos:<\/strong> Este tipo de arancel combina las dos modalidades anteriores: ad valorem<\/em> y espec\u00edfico. En este arancel se suman los valores de cada uno de los anteriores de forma individual. Por ejemplo, se aplica el 3% del valor en aduana del producto m\u00e1s 5\u20ac por cada tonelada importada.<\/p>\n

Compuestos:<\/strong> Toma como punto de referencia el tipo de arancel ad valorem<\/em> pero establece un tope inferior y un tope superior a trav\u00e9s de unos derechos m\u00ednimos y m\u00e1ximos previamente fijados. Es decir, en el caso de que el resultado de la aplicaci\u00f3n del arancel ad valorem<\/em> sea menor que el l\u00edmite inferior fijado por la autoridad aduanera, se aplicar\u00e1 obligatoriamente el arancel m\u00ednimo establecido. Y en el caso de que el ad valoren resulte superior al l\u00edmite m\u00e1ximo, en lugar de liquidar el importe del ad valorem<\/em>, se aplicar\u00e1 el arancel m\u00e1ximo establecido.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bbon|on|on\u00bb admin_label=\u00bbDestacado\u00bb _builder_version=\u00bb4.27.0″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb background_enable_image=\u00bboff\u00bb background_size=\u00bbinitial\u00bb background_blend=\u00bbmultiply\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px||0px||true|false\u00bb custom_padding=\u00bb0px||0px||true|false\u00bb background_last_edited=\u00bbon|phone\u00bb background_size_tablet=\u00bbcustom\u00bb background_size_phone=\u00bbcustom\u00bb background_image_width_tablet=\u00bb100%\u00bb background_image_width_phone=\u00bb100%\u00bb border_color_all=\u00bb#ED1E25″ border_width_top=\u00bb1px\u00bb border_color_top=\u00bb#ED1E25″ border_width_bottom=\u00bb1px\u00bb border_color_bottom=\u00bb#ED1E25″ box_shadow_style=\u00bbpreset3″ disabled=\u00bbon\u00bb locked=\u00bboff\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_image src=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2024\/10\/ALEMANIA-ALBANIA-ANDORRA-ARGELIA.png\u00bb title_text=\u00bbALEMANIA ALBANIA ANDORRA ARGELIA\u00bb align=\u00bbcenter\u00bb force_fullwidth=\u00bbon\u00bb _builder_version=\u00bb4.27.0″ _module_preset=\u00bbdefault\u00bb module_alignment=\u00bbcenter\u00bb box_shadow_style=\u00bbpreset1″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bbon|on|off\u00bb admin_label=\u00bbDestacado\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2025\/01\/Fondo-Blog-Aranceles.jpg\u00bb parallax=\u00bbon\u00bb background_blend=\u00bbmultiply\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb locked=\u00bboff\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb background_color=\u00bbrgba(255,255,255,0.9)\u00bb width=\u00bb60%\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb100px||100px||true|false\u00bb custom_padding=\u00bb50px|50px|50px|50px|true|true\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Los aranceles son herramientas financieras que utilizan los estados para controlar la entrada y salida de mercanc\u00edas<\/h4>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=\u00bboff|off|on\u00bb admin_label=\u00bbDestacado\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb background_image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2025\/01\/Fondo-Blog-Aranceles.jpg\u00bb background_blend=\u00bbmultiply\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb box_shadow_style=\u00bbpreset3″ locked=\u00bboff\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb background_color=\u00bbrgba(255,255,255,0.8)\u00bb width=\u00bb60%\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb100px||100px||true|false\u00bb custom_padding=\u00bb50px|50px|50px|50px|true|true\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb border_width_bottom=\u00bb10px\u00bb border_color_bottom=\u00bb#ED1E25″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Los aranceles son herramientas financieras que utilizan los estados para controlar la entrada y salida de mercanc\u00edas<\/h4>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=\u00bbon|phone\u00bb admin_label=\u00bbTitulo\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb0px|auto|0px|auto|false|false\u00bb custom_margin_tablet=\u00bb||0px||false|false\u00bb custom_margin_phone=\u00bb0px||0px||true|false\u00bb custom_margin_last_edited=\u00bbon|desktop\u00bb custom_padding=\u00bb60px||||false|false\u00bb custom_padding_tablet=\u00bb||||false|false\u00bb custom_padding_phone=\u00bb50px||||false|false\u00bb box_shadow_style=\u00bbpreset2″ box_shadow_horizontal=\u00bb-6px\u00bb box_shadow_color_tablet=\u00bb\u00bb box_shadow_color_phone=\u00bbRGBA(255,255,255,0)\u00bb box_shadow_color_last_edited=\u00bbon|phone\u00bb collapsed=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

\u00bfC\u00f3mo se calcula la deuda aduanera de un producto?<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||||false|false\u00bb custom_padding_tablet=\u00bb||||false|false\u00bb custom_padding_phone=\u00bb||||false|false\u00bb custom_padding_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Para poder realizar el c\u00e1lculo de la deuda aduanera de una mercanc\u00eda, hay que tener en cuenta una serie de elementos que van a intervenir para la realizaci\u00f3n de ese c\u00e1lculo.<\/p>\n

En primer lugar, hay que atender al valor en aduana<\/strong> de un producto. Este va a ser el elemento principal porque va a constituir la base imponible de la deuda aduanera.<\/p>\n

Aunque la Organizaci\u00f3n Mundial del Comercio reconoce diferentes m\u00e9todos para calcular el valor en aduana de una importaci\u00f3n, el m\u00e1s com\u00fan y el m\u00e1s extendido es el conocido como \u201cvalor de transacci\u00f3n\u201d.<\/p>\n

El valor de transacci\u00f3n se establece teniendo en cuenta el precio que el comprador ha pagado por la mercanc\u00eda, a lo que hay que a\u00f1adir el coste del transporte, m\u00e1s el coste del seguro. En definitiva, es como si a la operaci\u00f3n se aplicase el Incoterm<\/a> CIF (Coste, seguro y flete).<\/p>\n

En segundo lugar, hay que identificar el arancel aplicable<\/strong> a esa mercanc\u00eda. Este arancel va a determinar el tipo impositivo a aplicar sobre el valor en aduana de la mercanc\u00eda.<\/p>\n

Para saber cu\u00e1l es el tipo impositivo espec\u00edfico, se utiliza como referencia para identificar la mercanc\u00eda, la clasificaci\u00f3n que figura en el Sistema Armonizado<\/a> (HS) establecido por la Organizaci\u00f3n Mundial de Aduanas (OMA).<\/p>\n

Bas\u00e1ndose en ese sistema, en la Uni\u00f3n Europea, en concreto, utilizamos el C\u00f3digo TARIC, que recoge todos los derechos aduaneros y otras normas de pol\u00edtica comercial y agr\u00edcola que se aplican a las mercanc\u00edas. El sistema TARIC indica espec\u00edficamente el arancel que se aplica a cada una de las mercanc\u00edas.<\/p>\n

Por otro lado, tambi\u00e9n es importante tener en cuenta cu\u00e1l es el pa\u00eds de origen de la mercanc\u00eda<\/strong> porque puede influir en el arancel a aplicar. Dado que la Uni\u00f3n Europea tiene firmados Acuerdos Comerciales Preferenciales con numerosos pa\u00edses extranjeros, es importante verificar si las mercanc\u00edas importadas pueden beneficiarse de aranceles reducidos, incluso nulos, gracias a alguno de esos acuerdos.<\/p>\n

Y, por \u00faltimo, hay que tener en cuenta que algunos productos determinados pueden estar afectados por alguna normativa espec\u00edfica adicional<\/strong> que pueda afectar c\u00e1lculo de la deuda aduanera.<\/p>\n

Por lo tanto, para hacer el c\u00e1lculo de la deuda aduanera de una mercanc\u00eda hay que tener en cuenta:<\/p>\n

1. El valor en aduana (precio + transporte + seguro).<\/p>\n

2. Aplicar al valor en aduana el arancel correspondiente seg\u00fan el c\u00f3digo TARIC.<\/p>\n

3. A\u00f1adir cualquier gasto asociado que se deba declarar a trav\u00e9s del DUA de importaci\u00f3n.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Impuestos en aduana. La deuda tributaria<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||||false|false\u00bb custom_padding_tablet=\u00bb||||false|false\u00bb custom_padding_phone=\u00bb||||false|false\u00bb custom_padding_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Adem\u00e1s de la deuda aduanera, cuando las mercanc\u00edas son importadas tambi\u00e9n deben satisfacer los impuestos aplicables para su despacho a libre pr\u00e1ctica.<\/p>\n

En la Uni\u00f3n Europea, el impuesto que se aplica es el IVA<\/strong> y este var\u00eda en funci\u00f3n de cada pa\u00eds. En Espa\u00f1a contamos con 3 tipos de IVA, el normal del 21%, el reducido del 10% y el s\u00faper reducido del 4%. La aplicaci\u00f3n de uno u otro depende del tipo de mercanc\u00eda en concreto de que se trate.<\/p>\n

Adem\u00e1s del IVA, en nuestro pa\u00eds tambi\u00e9n contamos con otros impuestos espec\u00edficos que sustituyen al IVA en algunos territorios debido a su situaci\u00f3n excepcional. Hablamos de impuestos como el IGIC, que se aplica en Canarias, o el IPSI, en Ceuta y Melilla.<\/p>\n

La deuda tributaria siempre se calcula en \u00faltimo lugar,<\/strong> ya que tiene en cuenta tanto el valor en aduana (CIF) como el arancel aplicable y otros gastos asociados. Es decir, que los impuestos se van a aplicar tomando como base impositiva el resultado de la deuda aduanera.<\/strong><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb50px\u00bb header_letter_spacing=\u00bb5px\u00bb header_line_height=\u00bb1.6em\u00bb header_2_font=\u00bb|700|||||||\u00bb header_2_font_size=\u00bb36px\u00bb header_2_line_height=\u00bb1.2em\u00bb width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb animation_speed_curve=\u00bbease\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb28px\u00bb header_font_size_last_edited=\u00bbon|tablet\u00bb header_letter_spacing_tablet=\u00bb3px\u00bb header_letter_spacing_phone=\u00bb1px\u00bb header_letter_spacing_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb22px\u00bb header_2_font_size_last_edited=\u00bbon|desktop\u00bb header_2_line_height_tablet=\u00bb1.2em\u00bb header_2_line_height_phone=\u00bb1.2em\u00bb header_2_line_height_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Las suspensiones arancelarias, un recurso para mejorar la competitividad<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.27.4″ _module_preset=\u00bb6355f4d6-48f2-45af-b9ce-5d7c0ae556bf\u00bb text_font=\u00bbOpen Sans||||||||\u00bb text_text_color=\u00bb#272222″ width=\u00bb80%\u00bb width_tablet=\u00bb80%\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|desktop\u00bb module_alignment=\u00bbcenter\u00bb custom_padding=\u00bb||100px||false|false\u00bb custom_padding_tablet=\u00bb||100px||false|false\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

Con el fin de favorecer la competitividad y el desarrollo de sectores estrat\u00e9gicos para la UE, las autoridades aduaneras establecen en ocasiones suspensiones arancelarias para determinados productos.<\/p>\n

Estas suspensiones se utilizan como instrumentos de pol\u00edtica comercial<\/strong> que permiten reducir o eliminar los aranceles a determinadas materias.<\/strong> Generalmente se establecen para suministros o materias primas que, o bien no se obtienen o se fabrican en Europa; o no se producen en cantidades suficientes. Pero nunca se aplican a productos acabados destinados a un consumidor final.<\/p>\n

El objetivo de estas suspensiones es mejorar la competitividad de las empresas europeas permiti\u00e9ndoles el acceso a los mercados globales de determinados suministros, benefici\u00e1ndose de derechos arancelarios nulos o reducidos.<\/p>\n

Estas suspensiones tienen un car\u00e1cter temporal<\/strong> y se conceden por un tiempo que puede ir desde los 6 meses a un a\u00f1o, aunque pueden ser renovadas.<\/p>\n

Las suspensiones pueden ser de dos tipos: suspensiones gen\u00e9ricas que son aplicables a determinadas materias independientemente del pa\u00eds del que procedan y de las cantidades que se importen; y otras, contractuales, que s\u00f3lo son aplicables a aquellas que tengan un pa\u00eds de origen determinado.<\/p>\n

Tambi\u00e9n es posible que las suspensiones arancelarias s\u00f3lo sean de aplicaci\u00f3n dependiendo del uso o destino especial<\/a> que se vaya a dar a las mercanc\u00edas importadas.<\/strong> Por ejemplo, en el caso de importar bater\u00edas de litio, pueden gozar de una suspensi\u00f3n arancelaria si estas bater\u00edas se van a destinar a la fabricaci\u00f3n de bicicletas el\u00e9ctricas, pero no gozar de ning\u00fan beneficio arancelario si se importan para otros fines.<\/p>\n

Por lo tanto, las suspensiones arancelarias son otro mecanismo de utilidad para controlar el mercado interior. En este caso, la eliminaci\u00f3n de los aranceles sirve para favorecer el acceso a determinados materiales que son necesarios para el desarrollo econ\u00f3mico pero que escasean en el interior de la UE.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ custom_padding_last_edited=\u00bbon|phone\u00bb admin_label=\u00bbULTIMOS ART\u00cdCULOS\u00bb _builder_version=\u00bb4.22.2″ custom_margin=\u00bb||0px||false|false\u00bb custom_padding=\u00bb||100px||false|false\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb||0px||false|false\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb title_text_tablet=\u00bbupholsterer-41″ theme_builder_area=\u00bbpost_content\u00bb][et_pb_row admin_label=\u00bbTitulo\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb background_color=\u00bb#FFFFFF\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|tablet\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb30px||||false|false\u00bb custom_margin_tablet=\u00bb||10px||false|false\u00bb custom_margin_phone=\u00bb0px||||false|false\u00bb custom_margin_last_edited=\u00bbon|tablet\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_divider _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.23.1″ _module_preset=\u00bbdefault\u00bb header_font=\u00bbSaira Semi Condensed|800||on|||||\u00bb header_text_align=\u00bbcenter\u00bb header_text_color=\u00bb#ED1E25″ header_font_size=\u00bb80px\u00bb header_letter_spacing=\u00bb5px\u00bb header_4_font=\u00bbMontserrat|500||on|||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#272222″ header_4_font_size=\u00bb20px\u00bb header_4_letter_spacing=\u00bb10px\u00bb header_4_line_height=\u00bb1.8em\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb90%\u00bb width_last_edited=\u00bbon|tablet\u00bb max_width_tablet=\u00bb\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb0px||||false|false\u00bb custom_padding=\u00bb||||false|false\u00bb animation_style=\u00bbslide\u00bb animation_direction=\u00bbbottom\u00bb animation_duration=\u00bb700ms\u00bb animation_intensity_slide=\u00bb2%\u00bb header_4_font_size_tablet=\u00bb16px\u00bb header_4_font_size_phone=\u00bb16px\u00bb header_4_font_size_last_edited=\u00bbon|phone\u00bb header_4_letter_spacing_tablet=\u00bb10px\u00bb header_4_letter_spacing_phone=\u00bb6px\u00bb header_4_letter_spacing_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

ART\u00cdCULOS RELACIONADOS<\/h4>[\/et_pb_text][et_pb_divider _builder_version=\u00bb4.21.0″ _module_preset=\u00bbdefault\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbcenter\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_2,1_2″ use_custom_gutter=\u00bbon\u00bb _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|desktop\u00bb collapsed=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_blurb title=\u00bbEL SISTEMA ARMONIZADO PARA LA CLASIFICACI\u00d3N DE LAS MERCANC\u00cdAS\u00bb url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/el-sistema-armonizado-para-la-clasificacion-de-las-mercancias\/\u00bb image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2024\/10\/Pastilla-Blog-SA.jpg\u00bb content_max_width=\u00bb70%\u00bb content_max_width_tablet=\u00bb70%\u00bb content_max_width_phone=\u00bb90%\u00bb content_max_width_last_edited=\u00bbon|phone\u00bb _builder_version=\u00bb4.27.4″ _module_preset=\u00bbdefault\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbOpen Sans||||||||\u00bb link_option_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/el-sistema-armonizado-para-la-clasificacion-de-las-mercancias\/\u00bb box_shadow_style_image=\u00bbpreset3″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

IMPORTACI\u00d3N | EXPORTACI\u00d3N<\/p>\n

Con el fin de facilitar el comercio internacional garantizando la seguridad de las operaciones, la OMA cuenta con un mecanismo de clasificaci\u00f3n de las mercanc\u00edas denominado el Sistema Armonizado…<\/span><\/p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_2″ _builder_version=\u00bb4.22.2″ _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_blurb title=\u00bbINCOTERMS CLASIFICACI\u00d3N Y USO DE LOS T\u00c9RMINOS QUE RIGEN EL COMERCIO INTERNACIONAL\u00bb url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/incoterms-clasificacion-y-uso\/\u00bb image=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/wp-content\/uploads\/2024\/06\/Pastilla-Blog-Incoterm.jpg\u00bb alt=\u00bbAdyco Aduanas BLOG\u00bb content_max_width=\u00bb70%\u00bb content_max_width_tablet=\u00bb70%\u00bb content_max_width_phone=\u00bb90%\u00bb content_max_width_last_edited=\u00bbon|phone\u00bb _builder_version=\u00bb4.27.0″ _module_preset=\u00bbdefault\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbOpen Sans||||||||\u00bb custom_padding=\u00bb||80px||false|false\u00bb custom_padding_tablet=\u00bb||80px||false|false\u00bb custom_padding_phone=\u00bb||50px||false|false\u00bb custom_padding_last_edited=\u00bbon|phone\u00bb link_option_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/incoterms-clasificacion-y-uso\/\u00bb box_shadow_style_image=\u00bbpreset3″ global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]

LOG\u00cdSTICA | SUPPLY CHAIN<\/p>\n

Establecer las tareas y obligaciones de cada parte en las transacciones de compraventa internacionales es vital para garantizar un comercio fluido y el \u00e9xito de las operaciones…<\/p>[\/et_pb_blurb][et_pb_button button_url=\u00bbhttps:\/\/www.adycoaduanas.com\/aduanas\/blog\u00bb button_text=\u00bbVOLVER AL BLOG\u00bb button_alignment=\u00bbright\u00bb _builder_version=\u00bb4.23.1″ _module_preset=\u00bbe44a4e92-266b-4174-85d5-5dd15c5bf7c0″ button_text_color=\u00bb#272222″ button_border_width=\u00bb0px\u00bb button_border_color=\u00bbRGBA(255,255,255,0)\u00bb button_border_radius=\u00bb0px\u00bb button_letter_spacing=\u00bb5px\u00bb button_font=\u00bbOpen Sans|700||on|||||\u00bb button_icon=\u00bb$||divi||400″ button_icon_color=\u00bb#ED1E25″ custom_padding=\u00bb|30px||0px|true|false\u00bb button_text_size_tablet=\u00bb16px\u00bb button_text_size_phone=\u00bb12px\u00bb button_text_size_last_edited=\u00bbon|desktop\u00bb button_text_color_tablet=\u00bb#272222″ button_text_color_phone=\u00bb#272222″ button_text_color_last_edited=\u00bbon|desktop\u00bb button_letter_spacing_tablet=\u00bb5px\u00bb button_letter_spacing_phone=\u00bb5px\u00bb button_letter_spacing_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb button_text_size__hover_enabled=\u00bbon|hover\u00bb button_letter_spacing__hover_enabled=\u00bbon|hover\u00bb button_letter_spacing__hover=\u00bb7px\u00bb button_text_color__hover_enabled=\u00bbon|desktop\u00bb button_text_color__hover=\u00bb#ED1E25″ theme_builder_area=\u00bbpost_content\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

Una gu\u00eda para entender en qu\u00e9 consiste el c\u00e1lculo de la deuda aduanera y tributaria para gestionar su impacto en los costes de importaci\u00f3n.<\/p>\n","protected":false},"author":1,"featured_media":242250,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"2880","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[70,59],"tags":[42,44,43,78],"class_list":["post-242253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-exportacion","category-importacion","tag-aduanas","tag-exportacion","tag-importacion","tag-impuestos"],"yoast_head":"\n\u00bfC\u00f3mo se calculan los impuestos y aranceles en Espa\u00f1a? | Adyco Aduanas<\/title>\n<meta name=\"description\" content=\"Una 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