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V0302-22 17 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

The introduction of goods from a third country into the European Union constitutes an import subject to VAT

A company requested clarification on whether the arrival of goods at the port of Barcelona constitutes an import and who holds the status of importer. The DGT rules that the entry of goods from a third country is an import subject to VAT and that the importer is the recipient of the goods acting on their own behalf.

The question raised

Whether the arrival of the goods at the port of Barcelona for their introduction into the customs territory constitutes an import for the purposes of value added tax and, where applicable, whether the taxpayer holds the status of importer. And whether the taxpayer is in the situation described in Article 139.1.a) of the Union Customs Code.

The DGT's ruling

The introduction of goods originating from a third territory into the territory to which the tax applies constitutes an import operation subject to VAT. The recipient of the goods, whether the purchaser, assignee, owner, or consignee acting in their own name, is considered the importer. Regarding the taxable base, if the customs value already includes transport costs, these must not be added again for the settlement of the tax.

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