Exemption from VAT guarantee on potential debt under special regimes (document code 9022)

As of October 8, 2025, code 9022 “100% Exemption of the VAT "in special regimes" that must be included in their import declarations by all those operators who provide a global guarantee to ensure the potential debt derived from the special regimes, provided that when granting the authorization they have been allowed not to include VAT in the reference amount of the CGU.