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V1822-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

VAT is not triggered on book imports if linked to the temporary importation regime with full duty exemption

A university association has requested clarification regarding VAT and customs treatment for book lending between universities outside the EU. The DGT clarifies that lending does not constitute a supply of goods and that VAT can be avoided by using the temporary importation regime.

In 6 key points

How it affects those involved

This ruling provides legal certainty for educational institutions engaged in international book exchanges, allowing them to avoid VAT and customs duties through the temporary importation procedure.

Lifecycle

2022-08-01PublishedPublished 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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