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V3493-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Customs value for VAT taxable base on imports is determined according to customs regulations

The applicant asks whether the Average Selling Price Order can be applied to determine the VAT taxable base when importing a vehicle. The DGT responds that the VAT taxable base coincides with the customs value and is governed by customs valuation rules.

In 6 key points

Lifecycle

2019-12-20PublishedPublished 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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