Jorge Gómez Alguacil

Jan 15, 2024 | lexology.com | Jochen Meyer-Burow |María Saavedra Delso |Jorge Gómez Alguacil |Adam Peacock |Thijs van Luijt

In briefThere are different issues around the VAT on imports that taxpayers must face when dealing with VAT compliance: the taxable amount, customs authorities, the concept of importer, VAT deduction, simplified regimes, etc. In this article, we will review two hot topics related to import VAT.

Apr 1, 2023 | globalcompliancenews.com | Jorge Gómez Alguacil

The Spanish Customs Authorities (“SCA“) have released new guidelines (available only in Spanish) on provisional customs values and simplified declarations. The aim is to clarify the utilization of simplified declarations foreseen in Article 166 of the UCC due to the high number of queries from operators. The current guidelines supplement previous guidelines on this issue (our tax alert about them can be found here).

Mar 28, 2023 | lexology.com | Jorge Gómez Alguacil

The Spanish Customs Authorities (“SCA“) have released new guidelines (available only in Spanish) on provisional customs values and simplified declarations. The aim is to clarify the utilization of simplified declarations foreseen in Article 166 of the UCC due to the high number of queries from operators. The current guidelines supplement previous guidelines on this issue (our tax alert about them can be found here).