Doctrine by topic · DGT Observatory

Operation Assimilated to Importation: 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

Settled doctrine High confidence 21 rulings · 2014–2026

Current position

Deliveries of goods linked to customs warehousing regimes (DDA) or free zones are exempt from IVA (Value Added Tax). The abandonment of these regimes constitutes an operation assimilated to importation, unless an exempt export or intra-Community delivery occurs. If the goods leave the regime to be handled or transformed in the entrepreneur's facilities before the exempt delivery, the operation assimilated to importation becomes taxable.

The DGT's position remains constant regarding the application of exemptions for goods in special regimes such as DDA or free zones. The evolution shows greater technical precision regarding the circumstances that break the exemption, especially when handling prior to the exempt delivery triggers the taxable event of the operation assimilated to importation.

Turning points

  1. V0405-26

    Establishes that the handling, transformation, or packaging of goods in the entrepreneur's facilities before the exempt delivery triggers the operation assimilated to importation.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0405-26 26 Feb 2026

Manipulation of goods outside customs deposit triggers import-like VAT

SG de Impuestos sobre el Consumo
depósito distinto del aduanerooperación asimilada a la importaciónexenciónbase imponibleentrega de bienes LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 4.dos
Affects CompanyExpat · Non-residentIndividual
V2135-21 23 Jul 2021

Supplies of goods under a non-customs warehousing regime are exempt from VAT

SG de Impuestos sobre el Consumo
régimen de depósito distinto del aduaneroimpuestos especialesexención de IVAderecho a la deducciónoperación asimilada a la importación LIVA — Ley 37/1992 del IVA art. 19.5LIVA — Ley 37/1992 del IVA art. 21
Affects CompanyExpat · Non-residentIndividual
V0865-18 28 Mar 2018

VAT should not be charged for storage services in a customs warehouse

SG de Impuestos sobre el Consumo
depósito distinto del aduanerooperación asimilada a la importaciónimpuestos especialessujeto pasivorégimen suspensivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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