- In the CAU import declaration, the relationship between the buyer and importer, and exporter and seller, must be specified based on certain conditions. If the buyer is different from the importer, or if there are multiple buyers, they must be declared at the item level. Similarly, if the seller is different from the exporter, or if there are multiple sellers, they must also be declared at the item level. However, if specific procedures or declaration types are involved, the buyer or seller cannot be declared.
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.
