What is deferred VAT?<\/strong><\/p>\n\n Deferred VAT<\/strong> allows companies not to pay VAT at the time of importing goods<\/strong>, but to include it directly in their monthly VAT return (form 303).<\/strong> Instead of paying the tax to customs, the importer self-assesses it in his tax accounts. <\/p>\n\n 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<\/strong> importing products from outside the EU. <\/p>\n\n Who is eligible? <\/strong><\/p>\n\n Deferred VAT is only available to companies that:<\/p>\n\n It is important to note that the application must be made during the month of November of the year prior to<\/strong> the year of application (for example, in November 2025 for application in 2026). <\/p>\n\n How does it affect transportation and logistics?<\/strong><\/p>\n\n This regime has several operational advantages:<\/p>\n\n Recommendations for importing companies. <\/strong><\/p>\n\n Conclusion<\/strong> <\/p>\n\n 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<\/strong>. <\/p>\n\n \n
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