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V0547-21 ·10 March 2021 ·consulta-vinculante Medium impact
Tax

Importation of products processed abroad determines the taxable event and its tax base

A company inquired whether it could switch from the inward processing regime to the export regime when sending components to Morocco for footwear manufacturing. The DGT ruled that the reintroduction of the finished product constitutes an importation subject to VAT.

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2021-03-10PublishedPublished 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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