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V3504-20 ·4 December 2020 ·consulta-vinculante Medium impact
Tax

Import VAT may be included in the period when the customs settlement is received

An importer under a deferral scheme asks which period should include customs settlements arising from differences between provisional and final values. The DGT rules that each settlement must be included in the period corresponding to its notification date.

In 6 key points

Lifecycle

2020-12-04PublishedPublished 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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