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A query was raised regarding whether the importation of items intended for a private non-EU yacht is exempt. The DGT indicates that if the goods are linked to special regimes or placed in specific zones, the import tax event does not occur until they leave said regimes or areas.
Question raised: Exemption from importation.
If the goods are placed in the areas referred to in Article 23 or are linked to the regimes referred to in Article 24 of Law 37/1992, the importation does not occur until the goods leave said areas or leave the regimes. In that case, the entry of the goods has no relevance for the tax. If the entry occurs outside of those areas or regimes, the taxable event of importation occurs, being subject and not exempt.
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