{"id":51004,"date":"2014-04-30T11:17:27","date_gmt":"2014-04-30T09:17:27","guid":{"rendered":"https:\/\/www.tibagroup.com\/deposito-distinto-del-aduanero-dda\/"},"modified":"2025-02-12T17:05:24","modified_gmt":"2025-02-12T16:05:24","slug":"deposito-distinto-del-aduanero-dda","status":"publish","type":"post","link":"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/deposito-distinto-del-aduanero-dda","title":{"rendered":"Dep\u00f3sito Distinto del Aduanero en Espa\u00f1a &#8211; DDA"},"content":{"rendered":"<section  class='av_textblock_section av-dzdlgq-d0b1e653c4d9b613aa79255091f706d6 '  ><div class='avia_textblock' ><div><img decoding=\"async\" class=\"alignnone size-full wp-image-26571 aligncenter\" src=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/09\/DDA.jpg\" alt=\"dda\" width=\"850\" height=\"523\" srcset=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/09\/DDA.jpg 850w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/09\/DDA-300x185.jpg 300w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/09\/DDA-768x473.jpg 768w, https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/09\/DDA-705x434.jpg 705w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><\/div>\n<div class=\"bigtextblue\" style=\"text-align: center;\">El\u00a0Dep\u00f3sito Distinto del Aduanero\u00a0o DDA es una herramienta muy \u00fatil para optimizar desde el punto de vista fiscal y financiero las operaciones de comercio exterior.<\/div>\n<div class=\"bigtextblue\"><\/div>\n<h2>DDA en la importaci\u00f3n a Espa\u00f1a<\/h2>\n<p>El dep\u00f3sito distinto del aduanero es un tipo de \u00e1rea exenta que permite importar los siguientes bienes provenientes de fuera de la UE:<\/p>\n<ul>\n<li>Mercanc\u00eda sujeta a impuestos especiales (alcohol, tabaco, etc.)\u00a0procedente de Canarias.<\/li>\n<li>Mercanc\u00edas del articulo 65.c), de la Ley de IVA (mercanc\u00edas sujetas a mercados futuros: patatas, aceitunas, cereales, az\u00facar en bruto, cacao en grano, etc., o metales como cobre, esta\u00f1o, aluminio, plomo, plata, platino, paladio, rodio n\u00edquel, indio).<\/li>\n<\/ul>\n<p>Deveng\u00e1ndose el arancel que proceda, pero en exenci\u00f3n de IVA a la importaci\u00f3n.<\/p>\n<p>El DDA es ideal para aquellas empresas importadoras de estas mercanc\u00edas que necesiten alg\u00fan tipo manipulaci\u00f3n en almac\u00e9n (vaciado, paletizado, clasificaci\u00f3n, control de calidad, etc.), y que requieran diferir el pago del IVA a la importaci\u00f3n.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-crtya2-4c5b26d4833412e9bd95570e5d7ba710\">\n.iconbox.av-crtya2-4c5b26d4833412e9bd95570e5d7ba710 .iconbox_icon{\nbackground-color:#b1d1f1;\nborder:1px solid #b1d1f1;\ncolor:#ffffff;\n}\n<\/style>\n<article  class='iconbox iconbox_left_content av-crtya2-4c5b26d4833412e9bd95570e5d7ba710  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock ' ><div class=\"iconbox_icon heading-color\" aria-hidden='true' data-av_icon='\ue823' data-av_iconfont='entypo-fontello'><\/div><div class=\"iconbox_content\"><header class=\"entry-content-header\"><h3 class='iconbox_content_title ' >Ejemplo del uso del DDA en la importaci\u00f3n<\/h3><\/header><div class='iconbox_content_container ' ><p>En una operaci\u00f3n t\u00edpica dentro de un\u00a0<strong>DDA<\/strong>, un importador (espa\u00f1ol o comunitario), importa una mercanc\u00eda proveniente de un tercer pa\u00eds pagando el arancel que sea de aplicaci\u00f3n pero en\u00a0<strong>exenci\u00f3n de IVA<\/strong>.<\/p>\n<p>El contenedor se vac\u00eda en el almac\u00e9n y se prestan los servicios que la mercanc\u00eda requiera (vaciado, paletizado, clasificaci\u00f3n, control de calidad, etc.). A continuaci\u00f3n el importador vende esa mercanc\u00eda a su cliente espa\u00f1ol, operaci\u00f3n exenta de IVA. El comprador, que no ha pagado IVA al importador, deber\u00e1 autoliquidar dicho impuesto a trav\u00e9s de la p\u00e1gina web de la agencia tributaria espa\u00f1ola.<\/p>\n<p>Si bien \u00e9sta es la operaci\u00f3n m\u00e1s t\u00edpica, existen m\u00faltiples variaciones seg\u00fan d\u00f3nde est\u00e9 radicado el importador, el tipo de mercanc\u00eda, d\u00f3nde est\u00e9 radicado el adquirente, etc.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n<section  class='av_textblock_section av-ats38q-1953973d4e58c97de1e8d10d58a8b73e '  ><div class='avia_textblock' ><h2>DDA en la exportaci\u00f3n desde Espa\u00f1a<\/h2>\n<p>El dep\u00f3sito distinto del aduanero es un tipo de \u00e1rea exenta que permite introducir mercanc\u00eda espa\u00f1ola o comunitaria para revenderla a varios clientes antes de la exportaci\u00f3n de la misma fuera de la UE con exenci\u00f3n del IVA de las diferentes ventas dentro el dep\u00f3sito.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-y75wq-4a097d954af3af32a0ec21dc4e77d246\">\n.iconbox.av-y75wq-4a097d954af3af32a0ec21dc4e77d246 .iconbox_icon{\nbackground-color:#b1d1f1;\nborder:1px solid #b1d1f1;\ncolor:#ffffff;\n}\n<\/style>\n<article  class='iconbox iconbox_left_content av-y75wq-4a097d954af3af32a0ec21dc4e77d246  avia-builder-el-3  el_after_av_textblock  el_before_av_textblock ' ><div class=\"iconbox_icon heading-color\" aria-hidden='true' data-av_icon='\ue823' data-av_iconfont='entypo-fontello'><\/div><div class=\"iconbox_content\"><header class=\"entry-content-header\"><h3 class='iconbox_content_title ' >Ejemplo del uso del DDA en la exportaci\u00f3n<\/h3><\/header><div class='iconbox_content_container ' ><p>Una operaci\u00f3n t\u00edpica es un exportador (espa\u00f1ol o comunitario que se ocupe del transporte\/expedici\u00f3n de la mercanc\u00eda fuera de la UE), que quiere que le vendan la mercanc\u00eda que compra en Espa\u00f1a para exportar fuera de la UE sin IVA, dado que su exportaci\u00f3n posterior estar\u00e1 tambi\u00e9n exenta de IVA.<\/p>\n<p>La soluci\u00f3n viene por hacer esta operaci\u00f3n de compraventa previa a la exportaci\u00f3n dentro de un dep\u00f3sito distinto del aduanero.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n<section  class='av_textblock_section av-7pgg96-f07bcc541a430d59120bf8ae79b2037e '  ><div class='avia_textblock' ><h2><\/h2>\n<h2>Dep\u00f3sitos Distintos del Aduanero (DDA) de TIBA en Espa\u00f1a<\/h2>\n<p>TIBA cuenta con <a href=\"https:\/\/www.tibagroup.com\/es\/servicios\/logistica-distribucion-almacenes\">almacenes <\/a>con licencia de dep\u00f3sito distinto del aduanero (DDA), en <strong>Barcelona, Madrid, Onteniente y Ribarroja, Espa\u00f1a.<\/strong><\/p>\n\t\t<div id=\"maps-marker-pro-6d65cf8a\" class=\"maps-marker-pro mmp-list-below\" style=\"width: 100%;\">\n\t\t\t<div id=\"mmp-map-wrap-6d65cf8a\" class=\"mmp-map-wrap\">\n\t\t\t\t\t\t\t\t\t<div id=\"mmp-panel-6d65cf8a\" class=\"mmp-panel\"><\/div>\n\t\t\t\t\t\t\t\t<div id=\"mmp-map-6d65cf8a\" class=\"mmp-map\" style=\"height: 600px;\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"mmp-list-6d65cf8a\" class=\"mmp-list\" style=\"flex-basis: 400px;\"><\/div>\n\t\t\t\t\t<\/div>\n\t\t\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-5tjypm-d676262c2a52894f299a728bb860da37\">\n#top .hr.hr-invisible.av-5tjypm-d676262c2a52894f299a728bb860da37{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-5tjypm-d676262c2a52894f299a728bb860da37 hr-invisible  avia-builder-el-5  avia-builder-el-no-sibling '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class=\"bigtextblue\" style=\"text-align: center;\">Para m\u00e1s informaci\u00f3n sobre el uso del DDA<\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4ivd62-aee405e233a3b8a169afe28b6ca16f3d\">\n#top .hr.hr-invisible.av-4ivd62-aee405e233a3b8a169afe28b6ca16f3d{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-4ivd62-aee405e233a3b8a169afe28b6ca16f3d hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-2drqbu-fbb25c82f4fe86062917bc3785820aa5-wrap avia-button-center  avia-builder-el-7  el_after_av_hr  avia-builder-el-last '><a href='\/es\/contacto'  class='avia-button av-2drqbu-fbb25c82f4fe86062917bc3785820aa5 av-link-btn avia-icon_select-no avia-size-x-large avia-position-center avia-color-red'  ><span class='avia_iconbox_title' >\u00a1Contacta con nosotros!<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":26571,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[325,364],"tags":[757],"class_list":["post-51004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aduanas","category-distribucion-almacenes","tag-deposito"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dep\u00f3sito Distinto del Aduanero, DDA | TIBA<\/title>\n<meta name=\"description\" content=\"Con el Dep\u00f3sito Distinto del Aduanero (DDA) evitar\u00e1s el pago de IVA en Espa\u00f1a. Conoce los beneficios fiscales de utilizar almacenes en Espa\u00f1a con autorizaci\u00f3n DDA\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/deposito-distinto-del-aduanero-dda\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dep\u00f3sito Distinto del Aduanero, DDA | TIBA\" \/>\n<meta property=\"og:description\" content=\"Con el Dep\u00f3sito Distinto del Aduanero (DDA) evitar\u00e1s el pago de IVA en Espa\u00f1a. Conoce los beneficios fiscales de utilizar almacenes en Espa\u00f1a con autorizaci\u00f3n DDA\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tibagroup.com\/es\/logistica\/aduanas\/deposito-distinto-del-aduanero-dda\" \/>\n<meta property=\"og:site_name\" content=\"TIBA\" \/>\n<meta property=\"article:published_time\" content=\"2014-04-30T09:17:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-12T16:05:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.tibagroup.com\/wp-content\/uploads\/2023\/09\/DDA.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"850\" \/>\n\t<meta property=\"og:image:height\" content=\"523\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"TIBA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@eaguado\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"TIBA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dep\u00f3sito Distinto del Aduanero, DDA | TIBA","description":"Con el Dep\u00f3sito Distinto del Aduanero (DDA) evitar\u00e1s el pago de IVA en Espa\u00f1a. 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