Customs Clearance in Spain

Spain is a country that plays a vital role in keeping Europe, Africa and the Middle East connected by managing the Mediterranean Sea trade. It also carries out despacho de aduanas at 15 major ports, airports and cross-border terminals.

Goods imported into Spain from outside the EU are liable to import duties and taxes. These range from 0-17%, with the general tariff averaging around 4%.

Duty and Taxes

Many goods sourced outside the EU are subject to customs clearance in Spain. These duties and taxes are established by the EU's Common Customs Tariff and vary greatly.

For example, some agricultural products, such as soybeans and sunflower seeds, are duty free or subject to minimal tariffs. However, a number of foods, like grains and corn by-products, are regulated by the European Union's Common Agricultural Policy (CAP) and are subject to high customs duties that limit access to the Spanish market.

In contrast, a large network of double taxation treaties between Spain and other countries significantly reduces or eliminates Spanish withholding taxes on income from non-resident entities that are not acting through a permanent establishment in the country.

Another significant tax issue to be aware of is the business activity tax, which is levied on companies that operate in Spanish territory and is not triggered by a capital increase or the incorporation of a new company. It is not a tax on profits but on the activity itself and varies depending on the type of business and whether it's conducted in Spain or abroad.

VAT Exemptions

VAT (Value Added Tax) is a consumption tax that businesses in Spain must pay. This tax is imposed on a percentage of the price of goods and services sold to consumers.

In addition to the standard VAT rate of 21%, there are reduced and super-reduced rates for some goods and services. In these cases, the original prices must be multiplied by the relevant reduced or super-reduced rate.

Non-EU companies who are established outside of the EU can apply to Spain for a refund of import VAT paid on goods that will be exported back to their home country. In order to do this, the company must provide proof of transportation of the goods out of Spain and present this evidence to Spanish customs at time of customs clearance.

Companies from other EU Member States are also entitled to reclaim the input VAT paid on purchases and imports that will be used for transactions that give them the right to deduct it in their home countries. This can include the purchase or import of moulds and other toolings used to manufacture goods that will be subsequently exported out of the EU.

Commercial Samples

If you're importing commercial samples, they must be properly prepared before Customs clearance. This means that they must be made to meet criteria A or B, depending on the commodity code you're importing.

The best way to prepare your sample is to present it in a format that restricts its handling and use to that of a proper commercial sample. This includes presenting it in a way that will not make it easy for Customs to determine its purpose or to identify the items' origin.

However, you'll have to do some legwork to get it right. For example, you'll need to attach a letter from your supplier certifying that your sample is intended for trade promotion purposes only and not for sale. This will be helpful for Customs, as they may use the information to help them complete an electronic customs declaration. The letter should also explain the goods' function, if any. Typically, this would be something that can be used for testing, research or product development.

Personal Effects

Importing personal effects to Spain can be a stressful experience, but it is essential that you have clear knowledge of the customs clearance process. This will allow you to avoid unexpected charges and fees, and ensure that your items are delivered safely.

Depending on the nature of your goods, they may be subject to duty and taxes upon arrival in Spain. These include household goods such as furniture, clothing and electronic devices.

There are certain exemptions from these taxes for personal goods that are imported by a natural person who is changing their residence to Spain. These exemptions are dependent on the circumstances and each case is assessed individually by Spanish Customs, taking into account each unique situation.

When importing a car or motorbike, it must have been built to EU standards and meet the technical requirements. It also needs to have been registered in the origin country for at least six months.