Spain

Information for governments and traders


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Dual use

https://sede.agenciatributaria.gob.es/Sede/ad...

In customs website there is information about import, export and transit restrictions/prohibitions (manuals, several instructions, and Complementary Information of national tariff database with a list of national legislation related to restrictions or prohibitions. National measures are integrated in national tariff database such as Taric measures; so both can be consulted in tariff database, once they are associated with the tariff codes

General tax law - Law 58/2003

https://www.boe.es/eli/es/l/2003/12/17/58/con

Royal Decree 2036/2004 of 15 October laying down the general regulation on the tax sanctions regime

https://www.boe.es/eli/es/rd/2004/10/15/2063

Ley Orgánica 12/1995, de 12 de diciembre, de Represión del Contrabando

https://www.boe.es/buscar/act.php?id=BOE-A-19...

General tax law - Ley 58/2003, General Tributaria

http://www.boe.es/buscar/act.php?id=BOE-A-200...

Decree 520/2013 of 13 May supplementing General Tax Law as regards rules concerning administrative review

http://www.boe.es/diario_boe/txt.php?id=BOE-A...

Explanatory website

https://sede.agenciatributaria.gob.es/Sede/no...

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