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.
Latest Posts in "Spain"
- Spain Postpones VERI*FACTU Implementation to 2027 for Businesses and Other Taxpayers
- Spain Delays VERI*FACTU Invoicing System Implementation to 2027 for Most Businesses
- Spain Delays Verifactu Digital Invoicing Mandate, Extends Deadline for Businesses by One Year
- Spain Approves Bill for Gradual ViDA Transposition with Staged Implementation Dates
- Spain Delays Verifactu E-Invoicing for SMEs and Self-Employed to 2027
