10. Import regime applicable to distance sales

With effect from May 26, 2023, the regulation of the import regime (IOSS) applicable to sales is modified remote of goods imported from third countries or territories, whose value does not exceed 150 euros, to allow entrepreneurs and professionals to have the headquarters of their economic activity in the Canary Islands, Ceuta or Melilla , benefit from said regime without the need to have an established representative in the Community, in which case, the Kingdom of Spain will be the Member State of identification.