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V0203-22 8 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

The importation of geolocation devices for tuna is subject to VAT

An entity inquired whether the importation of geolocation devices for tuna intended for research purposes was exempt from VAT. The DGT has responded that the transaction does not fall within the exemptions provided for research.

The question raised

Question raised Whether the importation of said devices is exempt from Value Added Tax.

The DGT's ruling

The importation of geolocation devices is not covered by the exemptions provided in Articles 40 and 49 of Law 37/1992. As it does not meet the requirements of said provisions, the importation of such devices shall be subject to, and not exempt from, Value Added Tax.

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