Globalisation of the international markets, the automation of transport, together with ongoing progress within the new technologies field, are all favourable factors with regard to what are known as triangular operations or “international goods negotiation”.

Cross-trading operations must be understood to include those in which a resident in Spain acquires a certain good abroad, proceeding to sell that good in a third country, without the good in question ever entering Spanish customs territory; we should not commit the error of understanding such operations to include those in which the commercialising company acquires the good from a seller located outside Spanish customs territory, transports that good into Spanish territory and then subsequently dispatches it to a third country.