Goods purchased from another European Union country or imported for the benefit of persons with disabilities

Regulations: Article 26. Two and article 45 of Law 37/1992

Intra-community acquisitions and imports of goods designed for the education, employment or social promotion of people with disabilities, # will be exempt from carried out by duly authorized institutions or organizations whose main activity is the education or assistance to these people, when they are sent free of charge and without commercial purposes to the aforementioned institutions or organizations.

The exemption shall extend to imports of spare parts, elements or accessories of the aforementioned goods and the tools or instruments used in their maintenance, control, calibration or repair, when they are imported together with the goods or are identified as corresponding to them.

Imported goods with exemption may be loaned, rented or transferred, without profit, by beneficiary entities or establishments to persons with disabilities, without loss of the benefit of the exemption.