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V1822-22 1 August 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

VAT is not triggered on book imports if linked to the temporary importation regime with full duty exemption

A university association has requested clarification regarding VAT and customs treatment for book lending between universities outside the EU. The DGT clarifies that lending does not constitute a supply of goods and that VAT can be avoided by using the temporary importation regime.

The question raised

Cuestión planteada Tratamiento de las operaciones de entrada y salida de los libros objeto de consulta a efectos del Impuesto sobre el Valor Añadido y Aduanas.

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