Taxes and duties for importing into Spain from outside the European Union
Taxes and duties must be paid to import goods into Spain from outside the European Union, whether you are an individual or a commercial entity. The import duties and taxes payable are calculated on the value of the imported goods, plus the cost of importing them (transport and insurance). This article is the continuation of another article where we already commented an example of the customs import expenses, in this article we will go into a little more detail about each expense that we would have to consider and thus know in advance what would be the total cost of buying goods abroad.
Customs import duties
Tariff rates on imports into Spain typically range from 0% (e.g. books) to 17% (e.g. Wellington boots). Some products, such as laptops, cell phones, digital cameras and video game consoles, are duty free. Some products may be subject to additional duties depending on the country of manufacture. For example, bicycles made in China may be subject to an additional statistical value added tax (antidumping) of 48.5%. Antidumping is a set of protective measures adopted in order to prevent the practice of foreign companies selling in foreign markets at a price below the market price.
Value Added Tax (VAT)
The general VAT rate for importing products into Spain is 21%, but on certain products, a reduced VAT rate of 10% or a reduction of the tax to 4% applies. VAT is calculated on the value of the goods, plus international shipping and insurance costs, plus import duties.
Minimum thresholds for paying import duties and taxes
If the sender is a company, import duties for importing goods into Spain are not charged if the total value of the goods (excluding shipping and insurance) does not exceed 150 €. If the total value of the goods (excluding shipping and insurance) is not more than 22 € import duties and taxes are not paid.
| Shipping value | Taxes payable | General applicable percentage [1] | |
| Internet purchases (sender is a company) | Less than or equal to 22 euros | Duty and VAT exempt | 0 % tariff – 0 % VAT |
| Greater than 22 and less than or equal to 150 euros | Duty free but subject to VAT | 0 % tariff – 21 % VAT | |
| More than 150 euros | Subject to tariff and VAT | 2.5% tariff – 21% VAT | |
| Envíos entre particulares [2] | Less than or equal to 45 euros | Duty and VAT exempt | 0 % tariff – 0 % VAT |
| Greater than 45 euros | Subject to tariff and VAT | 2.5% tariff – 21% VAT |
Exceptions
The exception for the payment of taxes when importing are the shipments of personal effects of individuals (clothes, books, computers, furniture…) on the occasion of transfer of residence. They are exempt from payment of duties and taxes provided that the age of the same is equal to or greater than 6 months, in case of doubt at the time of inspection, it is up to the importer to prove the age of the objects to be imported.
Other taxes and excise duties
Excise duty is payable on e.g. tobacco and alcohol.
Additional customs charges will be applied to cover the costs of conducting the required examinations and/or verification tests of the imported goods.
Customs
There is more information about import duty and tax declaration procedures and import restrictions on the website of the Spanish Tax Agency, you can also consult us at Spainbox if you need more information about import duties and taxes.
Example:
VAT is 21% and duty is 3%.
A package of 200€.
The tariff of 3% is applied, 200 x 1.03 = 206 ¤ and to 206 the 21% VAT 206×1.21 = 249.26 .
To these costs must be added the postal costs, these costs are indifferent to the value of the package:
5,34€ for clearing the package from customs.
23,22 € for managing the DUA, this can be done by you if you have electronic ID or digital certificate and save the 23,22 €. In this example the package is much more expensive: 49,26 (VAT and duty) + 28,56€ = 77,82€.
• Customs can stop any package even if its declared value is less than 22€. In case you prove with invoices that the value of the product is less than 22€, you will only have to pay the 5,34€ to Correos or the transport company you have used.
• It is recommended that the value of a package should not exceed €150.
• If you decide to manage the DUA personally, do not forget to ask for the NRC when making the payment at the bank, without it you will not be able to declare the package as paid. The NRC or Complete Reference Number is a code generated by a bank at the time of payment. It is used to verify the information transmitted and to authenticate the declarant and the declaration.
