The determination of the taxable base for imports is carried out by applying the general or special rules that we will see below.
The rules on modification of the tax base set out in the previous paragraphs are also applicable to imports.
When the elements determining the taxable base have been fixed in a currency or currency other than Spanish currency, the exchange rate shall be determined in accordance with the Community provisions for calculating the customs value.
The taxable base is the Customs Value with the addition of the following items insofar as they are not included therein:
Taxes, duties, levies and other charges due on importation, with the exception of VAT.
Incidental charges, as well as fees and costs for packaging, transport and insurance that are incurred up to the first place of destination of the goods within the Community.
The Law establishes how to determine the taxable base in specific transactions such as reimports of goods temporarily exported out of the Community for the purpose of work;transactions treated as imports and imports of standardised IT products.