Doctrine by topic · DGT Observatory

Release for Free Circulation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 17 rulings · 2014–2023

Current position

The release for free circulation of goods under the inward processing regime triggers the import tax event. The accrual of the operation coincides with that of the import duties, and its settlement is governed by customs regulations. In this case, the import is not considered to have occurred as long as the goods remain under the inward processing regime.

The DGT's position remains stable regarding the nature of the taxable events according to the applied customs regime. The analyzed rulings address various scenarios such as provisioning, transport testing, or inward processing, but without showing changes in criterion regarding the application of import regulations. The doctrine is limited to applying the rules of specific customs regimes to the settlement of IVA (Value Added Tax).

Turning points

  1. V3034-23

    Specifies that the release for free circulation of products transformed under inward processing is the moment when the import tax event occurs.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V3034-23 21 Nov 2023

Goods under inward processing are taxed upon release for free circulation

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
perfeccionamiento activodespacho a libre prácticaenvases de plástico no reutilizableshecho imponibleimportación Ley 7/2022Reglamento (UE) n.º 952/2013
Affects CompanyExpat · Non-residentIndividual
V2274-23 27 Jul 2023

Tax refunds may be requested for plastic packaging leaving the national territory

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
envases de plástico no reutilizableshecho imponibleimportaciónadquisición intracomunitariadespacho a libre práctica Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 105.Uno
Affects CompanyExpat · Non-residentIndividual
V0432-23 24 Feb 2023

CMR consignment note may be used as evidence to claim refund of plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticodespacho a libre prácticaimportacióndevolución del impuestocarta de porte CMR Ley 7/2022LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0429-23 24 Feb 2023

Imports of non-reusable plastic packaging are subject to the relevant special tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plástico no reutilizabledespacho a libre prácticadeclaranterepresentante fiscaldevolución de cuotas Ley 7/2022Reglamento (UE) n.º 952/2013
Affects CompanyExpat · Non-residentIndividual
V2289-17 8 Sept 2017

VAT settlement and equivalence surcharge on imports of non-exempt goods

SG de Impuestos sobre el Consumo
aranceles aduanerosrecargo de equivalenciaimportación de bienesexención de importacióndespacho a libre práctica LIVA — Ley 37/1992 del IVA art. 18LIVA — Ley 37/1992 del IVA art. 34
Affects CompanyExpat · Non-residentIndividual

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