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V0302-22 ·17 February 2022 ·consulta-vinculante Medium impact
Tax

The introduction of goods from a third country into the European Union constitutes an import subject to VAT

A company requested clarification on whether the arrival of goods at the port of Barcelona constitutes an import and who holds the status of importer. The DGT rules that the entry of goods from a third country is an import subject to VAT and that the importer is the recipient of the goods acting on their own behalf.

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2022-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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