C) Concept of imports of goods

They are subject to the VAT Imports, regardless of their intended purpose and the status of the importer.

The following are considered imports:

1. The entry into the country of a good which does not comply with the conditions of Articles 9 and 10 of the Treaty establishing the EEC (now Articles 23 and 24 of the Treaty establishing the European Community) or, in the case of a good falling within the scope of the Treaty establishing the European Coal and Steel Community, which is not in free circulation.

2. The entry into the country of a good from a third territory, other than the goods referred to in the previous number.

   However, when any of the goods mentioned in points 1 and 2 are placed (in compliance with customs legislation) from their entry into the territory of application of the tax in the situations referred to in Article 23 or are linked to the regimes of Article 24, both of the VAT Law (with the exception of the non-customs warehousing regime), the importation will take place when the situations cease or the regimes indicated are completed unless:

   • They are the subject of an export or an exempt intra-Community delivery.

   • Determine a charter or lease of vessels or aircraft, or a lease of objects that are incorporated into said vessels and aircraft, which are the object of an operation assimilated to exempt export.

3. The completion of the non-customs deposit regime for goods previously imported and linked to said regime applying the exemption of article 65 of the VAT Law (except in relation to the goods subject to Special Taxes referred to in letter a) of the fifth section of the annex of said Law which will determine the performance of an operation assimilated to an import).  

   No import or operation similar to an import will occur when the goods are the subject of an exempt export or intra-community delivery.

Transactions treated as imports of goods

1. Vessels that have obtained VAT exemption for affecting international maritime navigation or rescue, maritime assistance or coastal fishing and fail to comply with the requirements in relation to the exemption. 

2. Aircraft that have obtained VAT exemption for essential dedication to international air navigation and do not comply with the requirements in relation to the exemption.

3. Acquisitions made in the territory of application of the tax of goods whose previous delivery, intra-community acquisition or import had benefited from the VAT exemption by diplomatic or consular regime or international organizations.

   Notwithstanding the provisions of the preceding paragraph, it shall not apply when the purchaser immediately and definitively issues or transports said goods outside the territory of the Community.

4. The cessation of the situations referred to in article 23 of the VAT Law or the completion of the regimes included in article 24 of said Law, of the goods whose intra-community delivery or acquisition to be introduced into them would have benefited from the exemption provided for in said articles and in article 26.one of the VAT Law, or would have been the object of exempt deliveries or services by virtue of the same. In these cases, the cessation of these situations or the completion of any of the aforementioned regimes when the goods are subject to export or an exempt intra-Community supply will not be considered an operation assimilated to imports.

   However, the cessation of the situations referred to in Article 23 of the VAT Law and the termination of the regime included in Article 24 of this law for the following goods will not constitute an operation assimilated to imports: tin (NC code 8001), copper (NC codes 7402, 7403, 7405 and 7408), zinc (NC code 7901), nickel (NC code 7502), aluminum (NC code 7601), lead (NC code 7801), indium (NC codes ex 81 1292 and ex 81 1299), silver (NC code 7106) and platinum, palladium and rhodium (NC codes 71101 100, 71 102100 and 71103100). In these cases, the cessation of the situations or the completion of the aforementioned regimes will give rise to the settlement of the tax under the terms established in section six of the annex to the VAT Law.

5. The completion of the non-customs warehousing regime for goods subject to Special Taxes referred to in point a) of section five of the annex to the VAT Law previously imported and linked to said regime applying the exemption of article 65 of said Law, unless they are the object of an export or an exempt intra-community supply.

Extraction from fiscal deposit of gasoline, diesel and biofuels intended to be used as fuel

The extraction from fiscal deposits of gasoline, diesel fuel and biofuels intended to be used as fuel will in any case give rise to an operation assimilated to importation. and it will be understood to be carried out, in any case, by the last depositor of the product that is taken out of the tax warehouse, to whom the corresponding Hydrocarbons Tax will be charged and who will be obliged to settle the VAT for the operation assimilated to the import, or by the owner of the tax warehouse if he is the owner of the product.

From 1 February 2026, the last depositor or the holder of the tax warehouse in the event that he is the owner of said products, will be obliged to establish and maintain a guarantee of the payment of the VAT corresponding to the subject and non-exempt deliveries that are subsequently made of said goods.

This guarantee may consist of one of the following:

• Guarantee from a credit institution, financial institution or insurance company accredited in the European Union, which globally guarantees the payment of the VAT corresponding to the subject and non-exempt deliveries that are subsequently made.

• Payment on account of Value Added Tax corresponding to a taxable and non-exempt supply that is subsequently made of said goods. (Model 319).

The guarantee will not be required when any of the following circumstances occur:

• When the last depositor or, where applicable, the holder of the tax warehouse has been recognized as an authorized economic operator.

• When the last depositor or, where applicable, the holder of the tax deposit has been recognized as a reliable operator.

The last depositor, before removing the products from the bonded warehouse, must justify to the owner of the bonded warehouse any of the following circumstances:

• That it is an authorized economic operator or a trusted operator, through certification by the competent tax administration for the verification and review of compliance with the corresponding requirements.

• That there is sufficient guarantee, through certification from the Tax Administration when it is a guarantee or, when it is a payment on account of the tax (model 319), through proof of the payment made that includes the Complete Reference Number (NRC), the volume and the type of product to which it refers.

Once the sufficiency of the guarantee or payment has been verified by the competent tax authority, it will authorize the release of the product from the tax warehouse by means of an express resolution.

The holder of the tax warehouse who allows fuels to leave the warehouse without prior proof of any of the circumstances listed above will be jointly and severally liable for the payment of the tax debt corresponding to the subsequent taxable and non-exempt delivery. (Unless proven otherwise, it will be presumed that the amount payable by the jointly and severally liable party is 110 percent of the VAT amount corresponding to the operation treated as an import).

Reliable operator

To obtain the status of reliable operator, the following conditions must be met:

1. Be registered in the extractors' register.

2. Having an extraction volume during the previous calendar year of at least 1 billion liters of gasoline, diesel and biofuels intended to be used as fuel.

3. Having conducted operations as a wholesale operator during the previous three years. For these purposes, the Tax Administration will verify:

   • That the applicant is registered in the List of Wholesale Operators of Petroleum Products.

   • That said registration is older than three years.

   • The Tax Administration has data proving that it has carried out operations as a wholesale operator during said period.

4. Comply with the financial solvency requirements set out in Article 39 of the Regulation (EU) 952/2013 and in Article 26 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015.

To obtain the status of trusted operator, an application must be submitted to the competent Administration for the inspection of Value Added Tax (State Treasury or Provincial Treasuries of Bizkaia, Gipuzkoa, Araba/Álava and Navarra)

The competent Administration will be determined in accordance with the provisions of Article 29.Six of the Economic Agreement between the State and the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23, and in Article 34.7 of the Economic Agreement between the State and the Chartered Community of Navarre, approved by Law 28/1990, of December 26.

Applications for registration and deregistration with the State Administration must be submitted through the electronic headquarters of the AEAT. If three months have passed since the submission of the application without an express decision having been notified, it may be considered rejected by administrative silence.

By means of a reasoned decision of the competent body, the precautionary removal from the register of reliable operators may be agreed upon, in those cases in which there is non-compliance with any of the requirements provided for in letters a) ad) above.

The precautionary deregistration will become definitive when the census rectification of the taxpayer is carried out in accordance with the provisions of articles 145 and 146 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27.

Notwithstanding the foregoing, when the entity that has been recognized as a reliable operator ceases to meet any of the requirements provided for in letters a) ad) above, it must submit an application for removal from the register of reliable operators within 30 days from the date on which the non-compliance occurs.

Guarantee

When the guarantee consists of a surety, it must meet the following requirements:

• The minimum amount of the guarantee will be 110 percent of the VAT quota corresponding to the operations assimilated to import carried out in the two months immediately preceding.

• When no import-like operations have been carried out in the previous two months, the minimum amount will be established based on the forecast of activity with a minimum of 3 million euros.

• The amount of the guarantee must be updated monthly and, in any case, when the guarantee is insufficient to reach 110 percent of the amount of the operation assimilated to the import to be carried out, discounting the amounts retained from the guarantee.

• It will be established in favor of the competent tax administration or administrations for the collection of the guaranteed VAT.

Payment on account

The advance payment will be made for an amount equal to 110% of the VAT quota corresponding to the assimilated operation and will be made by submitting form 319.

Form 319 will be submitted to the competent tax authority for VAT inspection in accordance with the provisions of Article 29.Six of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23, and in Article 34.7 of the Economic Agreement between the State and the Chartered Community of Navarre, approved by Law 28/1990, of December 26.

The presentation of form 319 must be prior to the removal of the products from the tax warehouse, and the effective payment on account must be made with the presentation.

The advance payment may be deducted by the taxable person in the self-assessment corresponding to the settlement period in which the VAT of the subsequent delivery was recorded or the use of the product that was taken from the tax warehouse in a different use is justified. For these purposes, the amount of the deductible advance payment will be entered in box 112 of form 303 (in the case of entities covered by the special group regime, box 112 of form 322 and box 10 of form 353).