- From 09.03.2026, generating Summary Declarations of Temporary Deposit (DSDT) from Transit in non-maritime premises will be prohibited.
- The ‘SG’ indicator cannot be used for transit declarations in non-maritime customs facilities from that date.
- Only ‘SP’ (Preliminary Summary), ‘GG’ (Generation of G4), or ‘GP’ (Previous G4) indicators may be used in non-maritime customs.
- G4 generation occurs at the completion of transit, unlike DSDT, which is generated upon reception.
Source: sede.agenciatributaria.gob.es
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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