{"id":8229,"date":"2026-05-28T15:58:12","date_gmt":"2026-05-28T15:58:12","guid":{"rendered":"https:\/\/carboncomplete.com\/?p=8229"},"modified":"2026-05-28T16:01:14","modified_gmt":"2026-05-28T16:01:14","slug":"perfeccionamiento-activo-cbam","status":"publish","type":"post","link":"https:\/\/carboncomplete.com\/es\/cbam-inward-processing\/","title":{"rendered":"CBAM Perfeccionamiento activo"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8229\" class=\"elementor elementor-8229\">\n\t\t\t\t<div class=\"elementor-element elementor-element-691b9729 e-flex e-con-boxed e-con e-parent\" data-id=\"691b9729\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-007bc7d elementor-widget elementor-widget-heading\" data-id=\"007bc7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Perfeccionamiento activo CBAM: <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db0e90f elementor-widget elementor-widget-heading\" data-id=\"db0e90f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cu\u00e1ndo se aplica la CBAM y ventajas para las empresas<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eaf2bf4 elementor-widget elementor-widget-text-editor\" data-id=\"5eaf2bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si su empresa importa acero, aluminio, cemento, fertilizantes u otras mercanc\u00edas cubiertas por el Mecanismo de Ajuste en las Fronteras del Carbono (CBAM) para procesarlas, transformarlas o utilizarlas como materia prima, la normativa de la UE le permite incluir estas mercanc\u00edas en el r\u00e9gimen de perfeccionamiento activo (PI).<\/p><p>Cuando este procedimiento se utiliza para mercanc\u00edas cubiertas por la CBAM, suele denominarse\u00a0<strong>Perfeccionamiento activo CBAM<\/strong>. Bajo este r\u00e9gimen:<\/p><ul><li>Se suspenden los derechos de importaci\u00f3n<\/li><li>El IVA suele aplazarse<\/li><li>La CBAM no se activa en el momento de la importaci\u00f3n, ya que s\u00f3lo se aplica cuando las mercanc\u00edas cubiertas son\u00a0<strong>despacho a libre pr\u00e1ctica en el mercado de la UE<\/strong><\/li><\/ul><p>La obligaci\u00f3n CBAM se traslada al momento en que el producto final (o el material de entrada cubierto por la CBAM utilizado en \u00e9l) se despacha a libre pr\u00e1ctica en la UE, en funci\u00f3n de la cantidad y las emisiones incorporadas del material de entrada.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdc2ef elementor-widget elementor-widget-heading\" data-id=\"8bdc2ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo funciona el perfeccionamiento activo CBAM?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d869221 elementor-widget elementor-widget-text-editor\" data-id=\"d869221\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/customscomplete.com\/inward-processing\/\">CBAM hacia dentro<\/a> es especialmente \u00fatil para:<\/p><ul><li>Plantas industriales que importan acero, aluminio, cemento, fertilizantes u otras mercanc\u00edas cubiertas por la CBAM<\/li><li>Fabricantes de piezas met\u00e1licas, tubos, perfiles, estructuras, elementos de hormig\u00f3n armado y componentes prefabricados<\/li><li>Empresas que importan, transforman materiales y luego reexportan el producto final o lo venden dentro de la UE.<\/li><\/ul><p>Desde el punto de vista del cumplimiento de la normativa CBAM, el r\u00e9gimen le permite:<\/p><ol><li><strong>Retrasar el punto de activaci\u00f3n CBAM<\/strong><br \/>Las obligaciones CBAM s\u00f3lo se activan cuando el producto final (o el insumo CBAM utilizado en \u00e9l) se despacha a libre pr\u00e1ctica en la UE, no cuando las materias primas entran en la UE en r\u00e9gimen de PI.<\/li><li><strong>Simplificar los informes CBAM<\/strong><br \/>No es necesario declarar las CBAM por cada importaci\u00f3n de materia prima. Los informes se organizan en funci\u00f3n de los lotes de producci\u00f3n y las liberaciones de la UE.<\/li><li><strong>Mejorar la previsibilidad del flujo de caja<\/strong><br \/>Los certificados CBAM se adquieren m\u00e1s tarde, en el momento de su puesta en libre circulaci\u00f3n, lo que le da m\u00e1s tiempo para planificar y presupuestar.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ad050a elementor-widget elementor-widget-heading\" data-id=\"4ad050a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo es en la pr\u00e1ctica el perfeccionamiento activo CBAM?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c805269 elementor-widget elementor-widget-text-editor\" data-id=\"c805269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Una f\u00e1brica espa\u00f1ola importa bobinas de acero laminado en caliente de China (un <a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-sectors_en\">Producto cubierto por las CBAM<\/a>) y los transforma en tubos soldados.<\/p><p><strong>Escenario A: El producto final se reexporta fuera de la UE<\/strong><\/p><ol><li>El acero es mercanc\u00eda no perteneciente a la Uni\u00f3n (originaria de fuera de la UE).<\/li><li>La empresa obtiene la autorizaci\u00f3n para el perfeccionamiento activo.<\/li><li>En el momento de la importaci\u00f3n, el acero se declara en r\u00e9gimen de perfeccionamiento activo CBAM, no se despacha a libre pr\u00e1ctica.<\/li><li>El acero se transforma en tubos en r\u00e9gimen de PI.<\/li><li>El producto final se exporta a Turqu\u00eda y nunca entra en el mercado de la UE.<\/li><\/ol><p><strong>Resultado para CBAM:<\/strong><\/p><ul><li>Sin derechos de importaci\u00f3n y, en muchos casos, sin IVA a la importaci\u00f3n.<\/li><li>Como el producto acabado nunca entra en el mercado de la UE \u2192 la CBAM no se activa para ese material de entrada.<\/li><\/ul><p><strong>Escenario B: El producto final se despacha a libre pr\u00e1ctica en la UE<\/strong><\/p><p>La misma f\u00e1brica vende los tubos a un constructor de la UE.<\/p><ul><li>El perfeccionamiento activo no elimina la obligaci\u00f3n de CBAM, pero condiciona cu\u00e1ndo se activa.<\/li><li>La CBAM se calcula sobre la cantidad de material de entrada cubierto por la CBAM (acero) utilizado, en funci\u00f3n de su huella de carbono incorporada, cuando el producto final se despacha a libre circulaci\u00f3n.<\/li><\/ul><p><strong>Lo m\u00e1s importante:<\/strong><\/p><ul><li>Si el producto final se reexporta, la CBAM no suele activarse en el material de entrada.<\/li><li>Si el producto final se despacha a libre pr\u00e1ctica en la UE, la CBAM se aplica al material de entrada cubierto por la CBAM utilizado, no a cada env\u00edo de importaci\u00f3n.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d0001a elementor-widget elementor-widget-image\" data-id=\"8d0001a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-1024x536.png\" class=\"attachment-large size-large wp-image-8231\" alt=\"Perfeccionamiento activo CBAM\" srcset=\"https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-1024x536.png 1024w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-300x157.png 300w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-768x402.png 768w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1-18x9.png 18w, https:\/\/carboncomplete.com\/wp-content\/uploads\/2026\/05\/CBAM-inward-processing-1.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-376bc58 elementor-widget elementor-widget-heading\" data-id=\"376bc58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1les son las ventajas para las empresas?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-700ff98 elementor-widget elementor-widget-text-editor\" data-id=\"700ff98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Para las empresas que importan materiales cubiertos por el CBAM para su transformaci\u00f3n, el perfeccionamiento activo CBAM ofrece estas ventajas concretas:<\/p><ol><li><strong> Menor presi\u00f3n sobre la tesorer\u00eda<\/strong><\/li><\/ol><ul><li>Los derechos de importaci\u00f3n se suspenden; el IVA suele aplazarse.<\/li><li>Los certificados CBAM se compran m\u00e1s tarde, en el momento del despacho a libre pr\u00e1ctica, no en el momento de la importaci\u00f3n.<\/li><li>Esto mejora el capital circulante y facilita la planificaci\u00f3n de los costes del carbono.<\/li><\/ul><ol start=\"2\"><li><strong> Informes CBAM m\u00e1s sencillos<\/strong><\/li><\/ol><ul><li>No se declara la CBAM por cada importaci\u00f3n de materias primas.<\/li><li>Los informes se basan en lotes de producci\u00f3n y versiones de la UE, en consonancia con la contabilidad interna y los ciclos de ventas.<\/li><li>Esto reduce el n\u00famero de <a href=\"https:\/\/carboncomplete.com\/es\/declarante-cbam\/\">Declaraciones CBAM<\/a> y reduce el riesgo de errores.<\/li><\/ul><ol start=\"3\"><li><strong> Trazabilidad m\u00e1s clara de las emisiones<\/strong><\/li><\/ol><ul><li>Para utilizar el perfeccionamiento activo correctamente, debe realizar un seguimiento de cada lote de material de entrada cubierto por CBAM desde la importaci\u00f3n hasta el producto final.<\/li><li>Esta misma trazabilidad es esencial para calcular con precisi\u00f3n las emisiones incorporadas en el marco de la CBAM.<\/li><li>Un sistema de trazabilidad s\u00f3lido desde el principio facilita el cumplimiento de la normativa CBAM y lo hace m\u00e1s defendible en las auditor\u00edas.<\/li><\/ul><ol start=\"4\"><li><strong> Mejor control de la exposici\u00f3n al CBAM<\/strong><\/li><\/ol><ul><li>Puede planificar qu\u00e9 productos y lotes saldr\u00e1n al mercado de la UE y cu\u00e1les se exportar\u00e1n.<\/li><li>Esto le permite gestionar la responsabilidad CBAM de forma estrat\u00e9gica, en lugar de reaccionar ante cada importaci\u00f3n.<\/li><\/ul><p>Puede alinear las compras de certificados con los lanzamientos reales de la UE, evitando compras prematuras o excesivas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0668ef elementor-widget elementor-widget-heading\" data-id=\"e0668ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 necesita para utilizar correctamente el perfeccionamiento activo CBAM?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc91f3 elementor-widget elementor-widget-text-editor\" data-id=\"fbc91f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Para utilizar el r\u00e9gimen con eficacia y cumplir la normativa, debe:<\/p><ol><li><strong>Obtener autorizaci\u00f3n para el perfeccionamiento activo<\/strong><ul><li>Solicitar y gestionar la autorizaci\u00f3n de PI en la planta de transformaci\u00f3n<\/li><li>Cumplir los requisitos aduaneros sobre controles, supervisi\u00f3n y trazabilidad<\/li><\/ul><\/li><li><strong>Crear una trazabilidad clara y verificable<\/strong><ul><li>Seguimiento de cada lote de material de entrada cubierto por las CBAM desde la importaci\u00f3n hasta el producto final.<\/li><li>Garantizar que esta trazabilidad funcione tanto para las aduanas como para los informes CBAM.<\/li><\/ul><\/li><li><strong>Aplicar el procedimiento y los c\u00f3digos aduaneros correctos<\/strong><ul><li>Garantizar la correcta utilizaci\u00f3n del procedimiento de PI y de todos los c\u00f3digos de informaci\u00f3n pertinentes (incluidos los c\u00f3digos relacionados con las CBAM establecidos por las normas aduaneras nacionales).<\/li><\/ul><\/li><li><strong>Eval\u00fae su modelo de negocio<\/strong><ul><li>Determinar qu\u00e9 productos se van a reexportar (en los que no suele activarse la CBAM).<\/li><li>Identificar los que se despachar\u00e1n a libre pr\u00e1ctica en la UE (cuando se aplique la CBAM a los insumos utilizados cubiertos por la CBAM)<\/li><\/ul><\/li><li><strong>Integrar los flujos de trabajo aduaneros y CBAM<\/strong><ul><li>Alinee su planificaci\u00f3n de la producci\u00f3n, declaraciones de aduanas y <a href=\"https:\/\/carboncomplete.com\/es\/informes-cbam\/\">Informes CBAM<\/a><\/li><li>Garantizar que la cantidad utilizada para la CBAM coincide con la cantidad en r\u00e9gimen de PI y con el despacho a libre pr\u00e1ctica definitivo.<\/li><\/ul><\/li><\/ol><p>S\u00f3lo cuando el producto final se despacha a libre pr\u00e1ctica en el mercado de la UE entra en juego la obligaci\u00f3n de gestionar las CBAM sobre el material de entrada cubierto por las CBAM utilizado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7746ac elementor-widget elementor-widget-heading\" data-id=\"b7746ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1les son los errores m\u00e1s comunes que hay que evitar?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7746d6f elementor-widget elementor-widget-text-editor\" data-id=\"7746d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Suponiendo que se evite siempre la CBAM<\/strong><br \/>El perfeccionamiento activo no elimina autom\u00e1ticamente la CBAM. Si el producto final se despacha a libre pr\u00e1ctica en la UE, la CBAM sigue aplic\u00e1ndose al material de entrada cubierto por la CBAM utilizado.<\/li><li><strong>Trazabilidad deficiente<\/strong><br \/>Sin un seguimiento claro desde la materia prima hasta el producto final, no se pueden calcular con fiabilidad las emisiones integradas, lo que socava el cumplimiento de la CBAM.<\/li><li><strong>Costumbres desajustadas y <a href=\"https:\/\/carboncomplete.com\/es\/recogida-de-datos-cbam\/\">Datos CBAM<\/a><\/strong><br \/>Si la cantidad declarada para aduanas en PI no coincide con la cantidad utilizada en los informes CBAM, se arriesga a discrepancias y problemas de auditor\u00eda.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78abe0c elementor-widget elementor-widget-heading\" data-id=\"78abe0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Perfeccionamiento activo CBAM: Preguntas clave<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a66a040 eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"a66a040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">1. \u00bfQu\u00e9 es el perfeccionamiento activo CBAM?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p><strong>Perfeccionamiento activo CBAM<\/strong> significa someter las mercanc\u00edas cubiertas por las CBAM al r\u00e9gimen aduanero de perfeccionamiento activo de la UE. Durante este r\u00e9gimen:<\/p><ul><li>Se suspenden los derechos de importaci\u00f3n.<\/li><li>Las CBAM se gestionan cuando el producto transformado se despacha a libre pr\u00e1ctica en la UE.<\/li><\/ul><p>Por tanto, la CBAM se activa cuando el producto entra realmente en el mercado de la UE, no en el momento de la importaci\u00f3n.<\/p>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fc66f4 eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"0fc66f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">2. \u00bfSe aplica siempre el CBAM cuando importo en r\u00e9gimen de perfeccionamiento activo?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p><strong>No.<\/strong><\/p><ul><li>Si el producto transformado se reexporta desde la UE y nunca se despacha a libre pr\u00e1ctica, no suele activarse la CBAM.<\/li><li>La CBAM suele aplicarse cuando el producto final o los materiales cubiertos por la CBAM se despachan a libre pr\u00e1ctica en el mercado de la UE.<\/li><\/ul>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f446b1b eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"f446b1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">3. \u00bfPueden las empresas distintas de los fabricantes utilizar el perfeccionamiento activo CBAM?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p><strong>S\u00ed.<\/strong><\/p><p>Cualquier operador econ\u00f3mico que importe mercanc\u00edas cubiertas por las CBAM en r\u00e9gimen de perfeccionamiento activo y realice una operaci\u00f3n de transformaci\u00f3n autorizada, incluidas la transformaci\u00f3n, la mezcla o la combinaci\u00f3n, puede acogerse al r\u00e9gimen, siempre que cumpla los requisitos aduaneros y de trazabilidad.<\/p>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-927b7e5 eael-flipbox-content-align-center elementor-widget elementor-widget-eael-flip-box\" data-id=\"927b7e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-left eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <div class=\"eael-elements-flip-box-flip-card\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <svg aria-hidden=\"true\" class=\"ea-flipbox-icon e-font-icon-svg e-far-question-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 448c-110.532 0-200-89.431-200-200 0-110.495 89.472-200 200-200 110.491 0 200 89.471 200 200 0 110.53-89.431 200-200 200zm107.244-255.2c0 67.052-72.421 68.084-72.421 92.863V300c0 6.627-5.373 12-12 12h-45.647c-6.627 0-12-5.373-12-12v-8.659c0-35.745 27.1-50.034 47.579-61.516 17.561-9.845 28.324-16.541 28.324-29.579 0-17.246-21.999-28.693-39.784-28.693-23.189 0-33.894 10.977-48.942 29.969-4.057 5.12-11.46 6.071-16.666 2.124l-27.824-21.098c-5.107-3.872-6.251-11.066-2.644-16.363C184.846 131.491 214.94 112 261.794 112c49.071 0 101.45 38.304 101.45 88.8zM298 368c0 23.159-18.841 42-42 42s-42-18.841-42-42 18.841-42 42-42 42 18.841 42 42z\"><\/path><\/svg>                                                                                    <\/div>\n                                    <h3 class=\"eael-elements-flip-box-heading\">4. \u00bfC\u00f3mo afecta el perfeccionamiento activo CBAM a mi notificaci\u00f3n de emisiones?<\/h3>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                        <p>En el r\u00e9gimen de perfeccionamiento activo de las CBAM, se declaran las CBAM en funci\u00f3n de:<\/p><ul><li>Cantidad de insumos cubiertos por las CBAM utilizados en el producto final.<\/li><li>Las emisiones incorporadas de ese material de entrada.<\/li><\/ul><p>Esto se aplica <strong>cuando se lance el producto final<\/strong> para la libre circulaci\u00f3n en la UE, no a la importaci\u00f3n.<\/p>                                    <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c932e8d elementor-widget elementor-widget-heading\" data-id=\"c932e8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfImporta materiales cubiertos por las CBAM para su transformaci\u00f3n?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-392bef8 elementor-widget elementor-widget-text-editor\" data-id=\"392bef8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><a href=\"https:\/\/carboncomplete.com\/es\/contacto\/\">P\u00f3ngase en contacto con nosotros<\/a> <\/strong>evaluar la idoneidad del perfeccionamiento activo CBAM y alinear los flujos de trabajo aduaneros y de informaci\u00f3n con los requisitos de la UE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d6f42 elementor-widget elementor-widget-text-editor\" data-id=\"03d6f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>P\u00f3ngase en contacto<\/h3><p><div class='fluentform ff-default fluentform_wrapper_3 ffs_default_wrap'><form data-form_id=\"3\" id=\"fluentform_3\" class=\"frm-fluent-form fluent_form_3 ff-el-form-top ff_form_instance_3_1 ff-form-loading ffs_default\" data-form_instance=\"ff_form_instance_3_1\" method=\"POST\" action=\"\" ><fieldset  style=\"border: none!important;margin: 0!important;padding: 0!important;background-color: transparent!important;box-shadow: none!important;outline: none!important; min-inline-size: 100%;\">\n                    <legend class=\"ff_screen_reader_title\" style=\"display: block; margin: 0!important;padding: 0!important;height: 0!important;text-indent: -999999px;width: 0!important;overflow:hidden;\">Formulario de contacto CCO<\/legend><p style=\"display: none !important;\" class=\"akismet-fields-container\" data-prefix=\"ak_\"><label>\u0394<textarea name=\"ak_hp_textarea\" cols=\"45\" rows=\"8\" maxlength=\"100\"><\/textarea><\/label><input type=\"hidden\" id=\"ak_js_1\" name=\"ak_js\" value=\"55\"\/><script>\ndocument.getElementById( \"ak_js_1\" ).setAttribute( \"value\", ( new Date() ).getTime() );\n<\/script>\n<\/p><input type='hidden' name='__fluent_form_embded_post_id' value='8229' \/><input type=\"hidden\" id=\"_fluentform_3_fluentformnonce\" name=\"_fluentform_3_fluentformnonce\" value=\"0bb3632fd5\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/es\/wp-json\/wp\/v2\/posts\/8229\" \/><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_3_input_text_1' id='label_ff_3_input_text_1' aria-label=\"Nombre\">Nombre<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text_1\" class=\"ff-el-form-control\" data-name=\"input_text_1\" id=\"ff_3_input_text_1\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_3_input_text' id='label_ff_3_input_text' aria-label=\"Empresa\">Empresa<\/label><\/div><div class='ff-el-input--content'><input type=\"text\" name=\"input_text\" class=\"ff-el-form-control\" data-name=\"input_text\" id=\"ff_3_input_text\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label ff-el-is-required asterisk-right\"><label for='ff_3_email' id='label_ff_3_email' aria-label=\"Correo electr\u00f3nico\">Correo electr\u00f3nico<\/label><\/div><div class='ff-el-input--content'><input type=\"email\" name=\"email\" id=\"ff_3_email\" class=\"ff-el-form-control\" data-name=\"email\"  aria-invalid=\"false\" aria-required=\"true\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label asterisk-right\"><label for='ff_3_numeric_field' id='label_ff_3_numeric_field' aria-label=\"N\u00famero de tel\u00e9fono\">N\u00famero de tel\u00e9fono<\/label><\/div><div class='ff-el-input--content'><input type=\"number\" name=\"numeric_field\" id=\"ff_3_numeric_field\" class=\"ff-el-form-control\" data-name=\"numeric_field\" inputmode=\"numeric\" step=\"any\"  aria-invalid=\"false\" aria-required=\"false\"><\/div><\/div><div class='ff-el-group'><div class=\"ff-el-input--label asterisk-right\"><label   aria-label=\"En qu\u00e9 servicio(s) est\u00e1 interesado:\">En qu\u00e9 servicio(s) est\u00e1 interesado:<\/label><\/div><div class='ff-el-input--content'><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_36f884d21480864186b69c3452969c52'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Training\"  id='checkbox_36f884d21480864186b69c3452969c52' aria-label='Formaci\u00f3n CBAM' aria-invalid='false' aria-required=\"false\"> <span>Formaci\u00f3n CBAM<\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_cef0cc6dc3027e522667201e664640ee'><input  type=\"checkbox\" name=\"checkbox[]\" data-name=\"checkbox\" class=\"ff-el-form-check-input ff-el-form-check-checkbox\" value=\"CBAM Reporting\"  id='checkbox_cef0cc6dc3027e522667201e664640ee' aria-label='Informes CBAM' aria-invalid='false' aria-required=\"false\"> <span>Informes CBAM<\/span><\/label><\/div><div class='ff-el-form-check ff-el-form-check-'><label class='ff-el-form-check-label' for='checkbox_eb126ea8b0d1e91db70179b92854b4ec'><input  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