Skip to content
V3307-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

Equivalence surcharge applies to non-exempt imports and deemed intra-Community acquisitions

An online seller operating under the equivalence surcharge regime seeks clarification on the taxation of imports from China and the movement of goods between EU warehouses and third countries. The Directorate General for Taxes (DGT) clarifies that imports may be exempt if intended for a subsequent exempt supply and details the reporting obligations for deemed transactions.

In 6 key points

Lifecycle

2020-11-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact