Deferred VAT on imports: a tax advantage for companies and logistics operators
What is deferred VAT?
Deferred VAT allows companies not to pay VAT at the time of importing goods, but to include it directly in their monthly VAT return (form 303). Instead of paying the tax to customs, the importer self-assesses it in his tax accounts.
This regime was introduced in Spain in 2015 and is regulated in Article 167.Two of the VAT Law. Its main objective is to improve the liquidity of companies importing products from outside the EU.
Who is eligible?
Deferred VAT is only available to companies that:
- They are registered in the REDEME (VAT Monthly Return Register).
- They file monthly VAT returns (form 303).
- They expressly request this regime through form 036 to the Tax Agency .
It is important to note that the application must be made during the month of November of the year prior to the year of application (for example, in November 2025 for application in 2026).
How does it affect transportation and logistics?
This regime has several operational advantages:
- Immediate cost reduction
No VAT is paid at customs, which frees up liquidity and facilitates import operations. - Greater administrative agility
By self-assessing on form 303, additional procedures to recover input VAT are avoided. - Impact on document management
Although the procedure is simpler, it requires proper coordination between customs, accounting and taxation. Freight forwarders and customs brokers must be aware of the regime in order to correctly apply the procedures.
Recommendations for importing companies.
- Evaluate if it is convenient for you
This regime is especially useful if you make frequent or high value imports, as it improves cash flow. - Plan ahead
Registration in REDEME and the request for deferred VAT must be made in advance. If it is not requested in time, it cannot be applied until the following year. - Partner with an experienced freight forwarder
Having a logistics operator familiar with the customs and tax process greatly facilitates management and avoids errors or delays.
Conclusion
Deferred VAT is a very advantageous tax tool for companies importing from outside the European Union. Its correct application optimizes cash flow, reduces financial costs and speeds up the logistics process.