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V1497-20 ·20 May 2020 ·consulta-vinculante Medium impact
Tax

Import of precious stones subject to VAT and customs duties based on value and classification

An individual has requested clarification regarding the taxation of importing a ruby from Thailand for subsequent commercial resale. The DGT clarifies that the import is subject to VAT and customs duties, and that the taxation of the resale will depend on the final destination of the stones.

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Lifecycle

2020-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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