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Practical VAT manual 2023.

Imports

The determination of the tax base for imports is carried out by applying the general or special rules that we will see below.

The rules on modification of the tax base set out in the previous sections are also applicable to imports.

When the elements determining the tax base have been set in a currency or currency other than Spanish, the exchange rate will be determined in accordance with the community provisions for calculating the Customs Value.

General rule

The taxable base is the Customs Value adding the following concepts insofar as they are not included in it:

  1. Taxes, duties, levies and other charges that accrue upon importation, except VAT .

  2. Incidental charges, as well as fees and costs for packaging, transport and insurance that are incurred up to the first place of destination of the goods within the Community.

Special rules

The Law establishes the way of determining the tax base in certain operations such as the re-imports of goods temporarily exported outside the Community to be the subject of work; operations similar to imports and imports of standardised computer products. With effect from 1 January 2023, the calculation of the tax base for imports and operations similar to imports of goods is included in the case of goods that leave the non-customs warehouse regime.