Imports and exports

In the field ofVAT The terms “import” and “export” are used only when it comes to purchases or sales of goods to non-EU countries. It should be noted that, for tax purposes, the Canary Islands, Ceuta or Melilla are not considered territory of the Community (art. 6 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.

When goods are placed in a free zone or other warehouses from the time they enter the Community, or are linked to a customs and tax regime (except for the non-customs warehouse regime), importation will occur when the goods leave these areas or abandon these regimes unless an export or intra-Community supply takes place.

Export is the delivery of goods transported outside the European Community by the transferor or the purchaser not established in the peninsula or the Balearic Islands or by a third party acting on behalf of the above. 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).