OUR SERVICES > CUSTOMS MANAGEMENT SERVICES
Customs Warehouse, Tax Warehouse (DDA), Excise Warehouse, and Fiscal Representation
CUSTOMS WAREHOUSE
A Customs Warehouse (CW) is an authorised area supervised by customs authorities that allows goods from non-EU countries to be stored indefinitely without paying taxes or duties while they remain there.
This special regime is ideal for companies importing high-value goods or products with low to medium turnover, as it allows them to defer VAT and other duties until the goods are sold or consumed. In addition, customs warehouses enable trading companies to maintain storage facilities in Spain, bringing their products closer to customers and optimising logistics management.
Imported goods from third countries can be placed in a Customs Warehouse (CW) with the corresponding documentation (DVD) for storage purposes.
Our warehouses include a Customs Warehouse (CW) and authorised Non-Customs Warehouses (DDA), offering maximum flexibility to both importers and exporters.
Non-Customs Warehouses (DDA) are key tools for optimising foreign trade operations from a fiscal and financial perspective, as they allow goods to be stored with deferred VAT payment, improving cash flow management and operational flexibility.
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DDA IMPORT
The customs warehouse acts as a free zone that allows you to import goods from non-EU countries such as:
- Products subject to excise duties (such as alcohol or tobacco) within the Canary Islands.
- Goods covered under Article 65c of the VAT Act, such as potatoes, olives, cereals, raw sugar, cocoa beans, and metals including copper, tin, aluminium, lead, silver, platinum, palladium, radium, nickel, and indium.
This regime provides both tax and logistics advantages for importing companies.
DDA IN EXPORT
A Non-Customs Warehouse (DDA) acts as a free zone where Spanish or domestic goods can be stored and resold to multiple clients before being exported outside the European Union.
This regime is exempt from VAT on certain types of sales carried out within the warehouse, simplifying both tax management and commercial operations in export processes.
TAX WAREHOUSE
Tax warehouses are a customs regime that allows goods to be temporarily stored in facilities located within the customs area until they are dispatched.
TAX REPRESENTATION
Fiscal representation is a legal requirement imposed by the tax authorities of certain European countries on companies based outside the European Union — specifically those from countries that have not signed the mutual assistance clause for tax deduction, as well as foreign companies carrying out commercial operations within the EU that are subject to VAT.
Having a fiscal representative offers numerous advantages. In several EU member states, fiscal representation is not only a mandatory requirement to operate but also an efficient and cost-effective solution to support business expansion into new European markets.
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