SPAIN

The legislation is pretty strict for the exportation of books over 100 years old. Any book dealer purchasing antiquarian books in Spain should apply for export license. (this is the law but in fact nobody applies for export licenses except for incunables and valuable manuscripts that are sold abroad or consigned at international auctions).

The VAT rate in Spain is 4%.

The margin scheme is active in Spain like in other European countries. So an European dealer will be invoiced 0% VAT rate if he provides his VAT number to the seller.

The following links may be useful:

- Complete text of the law concerning historical patrimony

http://www.mcu.es/patrimonio/docs/Ley16PatHco.pdf

Contact address.

Subdirección General de Protección del Patrimonio Histórico

Plaza del Rey, 1. 28004 Madrid

Teléfono: 91 701 70 35

Fax: 91 701 73 81

- Information and forms for filling in electronically applications for export licenses .The site is in Spanish but easy to understand:

http://www.mcu.es/patrimonio/CE/ExpImp/Exportacion/Introduccion.html