Imports and exports
In the field of VAT the terms "import" and "export" are used only in the case of purchases or sales of goods to non-EU countries.It should be noted that, for tax purposes, the Canary Islands, Ceuta and Melilla are not considered Community territory (art. 6 Directive 2006/112/ EC)
Importation is the entry of goods from third countries into the territory of the European Community.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.
Exportation is the delivery of goods transported outside the European Community by a transferor or the acquirer not established in the Spanish mainland or the Balearic Islands or by a third party acting on behalf of and in the name 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).