Ref. Ares(2020)1724911 - 24/03/202
Ref. Ares(2020)7148001 - 27/11/2020
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Agencia Tributaria
Directora del Departamento de
Aduanas e Impuestos Especiales
Madrid, 23rd March 2020
Dear Mr. Quest,
As you probably know, the Spanish Government declared the state of alarm in
view of the COVID-19 pandemic outbreak and the extreme challenges it is
causing. Royal Decree 463/2020, declaring the state of alarm, establishes a set
of proportionate measures to tackle the situation.
Given the gravity of the situation we have received many applications asking for
the granting of relief on customs duties and VAT applied on imports of the
goods needed to fight the COVID-19 outbreak. In this sense, I enclose an
indicative list prepared by the Ministry of Health in its capacity as competent
authority according to Royal Decree 436/2020.
Therefore, we request the Commission to issue a decision granting not only
duty relief, according to article 76 of Council Regulation (EC) Nº 1186/2009 of
16 November 2009 setting up a Community system of reliefs from customs
duty, but also the exemption from value added tax on the final importation of
certain goods, according to article 54 of Council Directive 2009/132/EC of 19
October 2009 determining the scope of Article 143(b) and (c) of Directive
2006/112/EC.
I would also like to inform you that Spain has suspended the collection of import
duties regarding those goods. At the same time we have taken the appropriate
measures to ensure the accountability of those imports.
Thank you very much for your cooperation.
Best regards,
Avda. Llano Castellano, 17
Edif. B – 2ª planta – 28071 MADRID
Tel.: 91
Fax: 91
xxxxxxxxx.xxxxxxx@xxxxxx.xxxx.xx