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A consultant importing low-value goods from China for resale has enquired about customs procedures and VAT taxation. The DGT clarifies that while goods valued at less than €150 may be exempt from import duties, VAT is always payable provided the value exceeds €22.
Cuestión planteada Procedimiento para la declaración en aduana de los bienes de escaso valor así como tributación a efectos del Impuesto sobre el Valor Añadido.
Las mercancías sin valor estimable (valor intrínseco no superior a 150 euros) pueden acogerse a la franquicia de derechos de importación mediante su presentación en aduana. No obstante, las importaciones de bienes cuyo valor global exceda de 22 euros estarán sujetas al IVA, debiendo liquidarse simultáneamente con los derechos arancelarios según la legislación aduanera. El importador que revende estos bienes tiene la condición de empresario o profesional.
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