Declaration of Low Value. VAT and tariff exemptions for goods of negligible value.

Denomination

Declaration of Low Value. VAT and tariff exemptions for goods of negligible value.

Procedure type

Taxation

Subject

Customs

Purpose

Tax procedure initiated by declaration of the carrier of the merchandise communicating that it meets the conditions for the application of the tariff exemption and the VAT exemption for “shipment without estimable value” or “shipping between individuals”. The declaration is based on the data in the carrier's possession

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Presentation of the corresponding declaration

Phases of the procedure/service

Start. Submission of the declaration of low value.

Procedure: Verification of the declaration by the computerised risk analysis system.

Termination. Acceptance/denial of the declaration.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing