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Customs Value: 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 12 rulings · 2014–2024

Current position

The taxable base for VAT (IVA) on imports is determined by applying the rules of Article 83 of Law 37/1992 to the customs value. This value includes the price paid or to be paid, adding customs duties, transport costs, and other accessory items. Mediation services provided by non-EU subsidiaries must be added to the customs value to integrate the taxable base.

The DGT's position remains constant in the application of Article 83 of the VAT Law to determine the taxable base. Throughout various rulings, elements that comprise said value have been specified, such as discounts for defective goods, the use of average prices in transactions, and the inclusion of subsidiary mediation services.

Turning points

13 November 2019 V3149-19

Establishes that discounts for defective goods may reduce the customs value, but require the rectification of VAT deductions.
14 January 2021 V0024-21

Determines that supplier selection and non-EU subsidiary supervision services must be added to the customs value.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12

V1691-24 10 Jul 2024

Inclusion of transport costs in the import tax base is mandatory, not optional

SG de Impuestos sobre el Consumo

base imponibleimportación de bienesgastos accesoriosexenciónvalor en aduana LIVA — Ley 37/1992 del IVA art. 25LIVA — Ley 37/1992 del IVA art. 27.12º

Affects CompanyExpat · Non-residentIndividual

V1626-23 9 Jun 2023

Special tax on non-reusable plastic packaging forms part of the VAT taxable amount on imports

SG de Impuestos sobre el Consumo

base imponibleimportación de bienesimpuesto especialenvases de plástico no reutilizablesvalor en aduana LIVA — Ley 37/1992 del IVA art. 18.UnoLIVA — Ley 37/1992 del IVA art. 83.Uno

Affects CompanyExpat · Non-residentIndividual

V0304-22 17 Feb 2022

Intra-Community acquisition does not occur if goods originate directly from a third country

SG de Impuestos sobre el Consumo

adquisición intracomunitariaimportación de bienessujeto pasivovalor en aduanaterritorio tercero LIVA — Ley 37/1992 del IVA art. 15LIVA — Ley 37/1992 del IVA art. 18

Affects CompanyExpat · Non-residentIndividual

V0302-22 17 Feb 2022

The introduction of goods from a third country into the European Union constitutes an import subject to VAT

SG de Impuestos sobre el Consumo

importación de bienessujeto pasivovalor en aduanabase imponibleterritorio tercero LIVA — Ley 37/1992 del IVA art. 18LIVA — Ley 37/1992 del IVA art. 83

Affects CompanyExpat · Non-residentIndividual

V1799-21 9 Jun 2021

VAT on goods transport between Spain and the UK depends on the direction of movement

SG de Impuestos sobre el Consumo

lugar de realizaciónexención por exportaciónexención por importaciónbase imponiblevalor en aduana LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 64

Affects CompanyExpat · Non-residentIndividual

V0024-21 14 Jan 2021

Purchase commissions paid to non-EU subsidiaries must be included in import VAT base

SG de Impuestos sobre el Consumo

base imponiblevalor en aduanacomisiones de compraimportación de bienesservicios de mediación LIVA — Ley 37/1992 del IVA art. 11LIVA — Ley 37/1992 del IVA art. 18

Affects CompanyExpat · Non-residentIndividual

V2416-20 14 Jul 2020

Agreed 'average price' with third-party suppliers is valid as transaction value for VAT taxable base

SG de Impuestos sobre el Consumo

valor en aduanavalor de transacciónprecio mediobase imponiblederecho a la deducción LIVA — Ley 37/1992 del IVA art. 18LIVA — Ley 37/1992 del IVA art. 83

Affects CompanyExpat · Non-residentIndividual

V3493-19 20 Dec 2019

Customs value for VAT taxable base on imports is determined according to customs regulations

SG de Impuestos sobre el Consumo

base imponiblevalor en aduanavalor de transacciónimportación de bienesexención por traslado de residencia LIVA — Ley 37/1992 del IVA art. 18LIVA — Ley 37/1992 del IVA art. 28

Affects CompanyExpat · Non-residentIndividual

V3149-19 13 Nov 2019

Subsequent discounts for defects require VAT deduction rectification and may allow for customs duty refunds

SG de Impuestos sobre el Consumo

adquisición intracomunitariabase imponiblerectificación de deduccionesvalor en aduanaderechos arancelarios LIVA — Ley 37/1992 del IVA art. 13LIVA — Ley 37/1992 del IVA art. 15

Affects CompanyExpat · Non-residentIndividual

V0920-19 29 Apr 2019

Motorcycle imports from third countries are subject to VAT at the standard rate of 21%

SG de Impuestos sobre el Consumo

importación de bienesbase imponibletipo impositivovalor en aduanarégimen especial de bienes usados LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0911-16 10 Mar 2016

Reduced VAT rate of 10% applies to the import and supply of queen bees

SG de Impuestos sobre el Consumo

tipo reducidoimportaciónanimales reproductoresbase imponiblevalor en aduana LIVA — Ley 37/1992 del IVA art. 83LIVA — Ley 37/1992 del IVA art. 90.Uno

Affects CompanyExpat · Non-residentIndividual

V0298-14 6 Feb 2014

Different values cannot be used for customs duty and VAT settlement on imports

SG de Impuestos sobre el Consumo

valor en aduanaventas sucesivasbase imponiblederechos arancelariosvalor de transacción LIVA — Ley 37/1992 del IVA art. 83Reglamento (CEE) nº 2913/92

Affects CompanyExpat · Non-residentIndividual

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