Imports and exports
In the field of VAT, the terms "import" and "export" are used only when it comes to purchases or sales of goods to non-EU countries. It should be taken into account that, for the purposes of the tax, the Canary Islands, Ceuta or Melilla are not considered a territory of the Community (Article 6 of Directive 2006/112/EC)
Import is the entry into the territory of the European Community of goods from third countries. VAT is settled at Customs.
Where, upon entry, the goods are placed into the Community in a free zone or free warehouse and other warehouses or placed under a customs and fiscal procedure (except a warehousing procedure other than customs warehousing), importation shall take place when the goods leave these areas or procedures unless an export or intra-Community delivery is made.
Exports is the delivery of goods transported outside the European Community by the transferor or the acquirer not established in the Iberian Peninsula or Balearic Islands or by a third party acting on behalf of the former. This operation is exempt from VAT, giving the right to deduct input VAT on acquisitions of goods and services that are affected by this activity (full exemption).