Skip to content
V4887-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Re-importation of goods from a third country may be exempt from VAT subject to specific requirements

A commercial company has requested a ruling regarding the taxation of goods previously exported and subsequently imported. The DGT has ruled that the transaction constitutes an import and may be exempt from VAT, provided that the conditions for re-importation in the same state are met and import duties are exempt.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for companies re-importing goods, confirming that specific conditions regarding the state of the goods and duty exemptions must be satisfied to qualify for VAT relief.

Lifecycle

2016-11-11PublishedPublished 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