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CAU-Import Declaration: Expenses to be added to VAT and positive and negative adjustments in their correspondence with statistical value

As of 07/07/2025 the following changes will be made to import declarations exclusively CAU. 

  1. It will not be allowed to declare code 7002 (expenses to be accumulated to the taxable base of the VAT).

  2. Instead, that amount will be declared in additions and deductions (additionsAndDeductions) with the CA code:

    The amount is in euros.

    Only one and in games.

  3. Positive and negative adjustments related to the statistical value are declared, respectively, in the codes EA, FA of additionsAndDeductions.

    The amount is in euros.

    Only one of each of them and in games.