- Updates the procedure for applying for customs duty exemption and VAT exemption when transferring residence from a non-EU country to Spain, adapting it to the new H1 customs declaration model.
- Replaces and annuls the previous Information Note NI GA 08/2021.
- Clarifies and adds details on the interpretation of requirements for customs and VAT exemptions for personal goods during a transfer of residence.
- Specifies that requirements must be evaluated case by case, with some needing to be proven in all cases and others only upon customs request.
- Outlines applicable regulations: EU Regulation 1186/2009 for customs exemption and Spanish Law 37/1992 and Royal Decree 1624/1992 for VAT exemption.
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 Plans Major Energy Tax Cuts to Ease Rising Fuel and Electricity Costs
- Spain Approves Mandatory B2B E‑Invoicing: Royal Decree Adopted on 24 March 2026, implementation July 1, 2027?
- Briefing document & Podcast: Spain – E-Invoicing and E-Reporting
- IMF Urges Spain to Phase Out VAT Reductions in Broader Tax Reform Plan
- Oil Companies Face €6 Million Fines for Failing to Apply Fuel VAT Reduction Properly
