The document NI GA 14/2023 of September 15, 2023, addresses the departure from the separate customs warehouse of previously imported goods that were included in the regime under Article 65, paragraphs b), c), and d) of Law 37/1992 on Value Added Tax (VAT). This replaces NI GA 05/2023 from March 3. The changes stem from the Law 31/2022 on the General State Budget for 2023, amending the VAT Law by adding a new section to Article 18. This new section establishes that exiting the customs warehouse regime for previously imported goods triggers the taxable event of importation for all goods except those subject to excise taxes. The note clarifies these changes and updates instructions for customs declarations accordingly.
Source: sede.agenciatributaria.gob.es
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