How to Import Without VAT in Spain Using a Fiscal Warehouse

• Importing goods into Spain typically requires paying 21 percent VAT upfront, which can strain cash flow.
• The Spanish tax system offers a solution through the fiscal warehouse system, allowing VAT self-assessment to preserve liquidity.
• To use this system, find a logistics partner with a fiscal warehouse license and obtain a Spanish VAT number.
• The main benefit is importing and storing goods without prepaying VAT, freeing up capital.
• Unlike customs warehouses, fiscal warehouses have already paid customs duties and only suspend VAT.
• No need to establish a local company, but a Spanish tax identification number is required.
• The system is limited to specific goods like raw materials, metals, and excise goods from the Canary Islands.
• VAT is ultimately paid by the final buyer through a reverse-charge mechanism.
• A fiscal warehouse is a sophisticated fiscal and logistical system, not just a storage area.
• Goods in a fiscal warehouse have cleared customs and are in free circulation in the EU, but VAT is suspended.
• The DDA license is held by the logistics operator, not the importer, and requires approval from the Spanish tax authority.

Source: eurofiscalis.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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