Spanish Customs Department publishes information note on application of reliefs from custom duty and exemption from import VAT by public entities or charitable organizations for persons affected by COVID-19
Spain Tax Alert
On March 23, 2020, the Spanish Customs Department published Note NI GA 06/2020 on the application of reliefs from custom duty and exemption from import VAT by authorized public entities and private bodies of a charitable or philanthropic nature with respect to goods needed to treat persons affected by COVID-19 and to prevent its spread.
The application of this relief is conditional on a decision from the European Commission which has already been requested by the Spanish customs authorities. In addition, for VAT purposes, it is also conditional on the authorization of the provincial or local tax office of the Spanish Tax Agency that has territorial jurisdiction according to the importers’ tax domicile.
Notwithstanding the above, imports with an exemption from tariffs and VAT on these kinds of goods are provisionally permitted, subject to the provision of the relevant guarantee, together with a commitment to pay the tariffs if the decision is not ultimately adopted. This guarantee will be released when the European Commission adopts the decision. Also, for VAT purposes, the above-mentioned administrative authorization must be furnished.
The authorization for VAT purposes will be applied for on the Tax Agency’s website and the application of the relief must be requested in the customs declaration by means of the codes set out in the Note.
Contacts
