As of January 1, 2023, the completion of the non-customs storage regime for goods previously imported and linked to said regime determines the taxable event import for all goods except those subject to special taxes . This is the result of the incorporation of a new section Three to article 18 of Law 37/1992 on VAT carried out by Law 31/2022, of December 23, on General State Budgets for the year 2023.

Previously, some of these operations were considered operations assimilated to imports and were subject to declaration-settlement in form 380, becoming, as of January 1, 2023, considered imports and must be declared in a DUA with the new regime created for this purpose (regime 82).