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V1365-26 ·4 June 2026 ·consulta-vinculante Medium impact
Tax

IVA payment delay possible for imports if settlement period matches natural month

An importer enquires about the requirements to access the IVA deferral regime for imports. The DGT explains that the taxpayer must be a business or professional with a monthly settlement period and must exercise the option through a census declaration in November.

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2026-06-04PublishedPublished 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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