Effective October 8, 2025, Code 9022 grants a 100 percent exemption from VAT for imports related to goods entering special regimes. To utilize this, operators with global guarantee arrangements must include Code 9022 in their import declarations. This exemption applies to the potential VAT debt that arises from the special regimes, such as customs warehousing or inward processing. Critically, the operator must have the proper authorization to exclude this potential VAT from their overall Comprehensive Guarantee Unit (CGU) reference amount.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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