Administrative authorisations for certain exemptions on goods imports

General Data


Administrative authorisations for certain exemptions on goods imports

Type of procedure





Administrative authorisations for exempt imports of certain goods.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015


Application prior to carrying out transactions for which exemption is sought. The applicant shall provide the corresponding documentation in each case.

Procedure/service stages

  • Initial step. Submission of application.

  • Formalities. There is a hearing process in the event that the proposal is dismissed.

  • The procedure ends with an express resolution.

Resolution deadline

6 Month/s

Resolution body

Tax Agency


Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículos 40, 41, 42, 44, 45, 46, 49, 54 y 58. (BOE 29-diciembre-1992)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 17. (BOE 31-diciembre-1992)