Deferral of import VAT
The ninth launch of the magazine “Quincena Fiscal” does include a publication prepared by Diligens Tax Consulting explaining the key points to benefit of the new choice, that came into force last January 1st, 2015, concerning the deferral of the import VAT in Spain.
Shall be noticed that, when introducing this choice, the regulation kept the obligation for the importer of records to set-up a warranty before the Customs Authorities, but this obligation has been removed by the Tax Authorities up to date.
Attached is a copy, in Spanish, of the publication.
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