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VAT 2023 practical manual.

1. Update of VAT to community customs regulations

With effect from January 1, 2023, several provisions of the VAT Law are modified for the harmonization and adaptation of its content to community customs regulations, regarding:

  • The taxable event importation , including the completion of the non-customs warehouse regime for goods previously imported and linked to said regime by applying the exemption of article 65 of the VAT Law, except in relation to the goods subject to Special Taxes referred to in letter b) of the fifth section of the annex to the VAT Law, in which case the completion of the warehouse regime other than the customs regime will determine the execution of an operation assimilated to the import , and not an import.

    In relation to these modifications, a series of technical adjustments are made to include the calculation of the tax base of imports and operations assimilated to imports of goods in the case of goods that leave the warehouse regime other than customs.

  • The operations are assimilated to imports, eliminating the mention of the exit from exempt areas as a specific physical space.

  • Exemptions on exports , adding the assumption that the goods are transported outside the Community by whoever holds the status of exporter in accordance with customs regulations.

  • Exemptions in operations assimilated to exports , which will not include exports, intra-community deliveries or operations exempted by articles 20 and 20 bis LIVA. Likewise, the exemption of services provided by professional stevedores in their own name in favor of stevedoring companies that, in turn, provide them to the owners of the operation of certain vessels is established.

  • Exemptions relating to temporary deposit situations and other situations, which will not include exports and similar operations, as well as operations exempt by article 20 of the VAT Law.

  • The liquidation of VAT on imports , adding the assumption that the customs declaration is submitted in another Member State, in which case it will be based on the information received from it.