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V4887-16 11 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

Re-importation of goods from a third country may be exempt from VAT subject to specific requirements

A commercial company has requested a ruling regarding the taxation of goods previously exported and subsequently imported. The DGT has ruled that the transaction constitutes an import and may be exempt from VAT, provided that the conditions for re-importation in the same state are met and import duties are exempt.

The question raised

Taxation of the described operation.

The DGT's ruling

The entry of goods originating from a third country is considered an import. The reimportation of goods in the same state as they were exported shall be exempt from VAT if the requirements of Article 18 of the Tax Regulation are met and if the goods benefit from the exemption from import duties. To this end, the reimportation must be carried out by the person who exported them and comply with the applicable customs regulations.

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