C) Concept of imports of goods

Imports are subject to VAT imports, regardless of the purpose for which they are intended and the condition of the importer.

The following are considered imports:

1. The entry into the country of a good which does not comply with the conditions of Articles 9 and 10 of the Treaty establishing the EEC (now Articles 23 and 24 of the Treaty establishing the European Community) or, in the case of a good falling within the scope of the Treaty establishing the European Coal and Steel Community, which is not in free circulation.

2. The entry into the country of a good from a third territory, other than the goods referred to in the previous number.

   However, when any of the goods mentioned in points 1 and 2 are placed (in compliance with the legislation) from their entry into the territory of application of the tax in the situations referred to in article 23 or are linked to the regimes of article 24, both of the VAT Law (with the exception of the warehouse regime other than customs), the importation will occur when the situations cease or the indicated regimes are finalized unless:

   • They are the subject of an export or an exempt intra-Community delivery.

   • Determine a charter or lease of vessels or aircraft, or a lease of objects that are incorporated into said vessels and aircraft, which are the object of an operation assimilated to exempt export.

3. The completion of the warehouse regime other than the customs regime for goods previously imported and linked to said regime by applying the exemption of article 65 of the VAT Law, except in relation to the goods subject to Special Taxes referred to in letter b) of the section fifth of the annex to said Law that will determine the performance of an operation assimilated to an import.  

   No import or operation similar to an import will occur when the goods are the subject of an exempt export or intra-community delivery.

The following are treated as similar import operations:

1. Vessels that have obtained VAT exemption for affecting international maritime navigation or rescue, maritime assistance or coastal fishing and fail to comply with the requirements in relation to the exemption. 

2. Aircraft that have obtained VAT exemption for essential dedication to international air navigation and do not comply with the requirements in relation to the exemption.

3. Acquisitions made in the territory of application of the tax of goods whose previous delivery, intra-community acquisition or import had benefited from the VAT exemption by diplomatic or consular regime or international organizations.

   Notwithstanding the provisions of the preceding paragraph, it shall not apply when the purchaser immediately and definitively issues or transports said goods outside the territory of the Community.

4. The cessation of the situations referred to in article 23 of the VAT Law or the completion of the regimes included in article 24 of said Law, of the goods whose intra-community delivery or acquisition to be introduced into them would have benefited from the exemption, or have been subject to exempt deliveries or services. In these cases, the cessation of these situations or the termination of any of the aforementioned regimes will not be considered an operation assimilated to imports when the goods are the subject of an exempt export or intra-Community delivery.

5. The completion of the deposit regime other than the customs one for the goods subject to Special Taxes referred to in letter b) of the fifth section of the annex to the VAT Law previously imported and linked to said regime by applying the exemption of article 65 of said Law , unless they are the subject of an export or an exempt intra-Community delivery.