{"id":80386,"date":"2014-04-30T11:17:27","date_gmt":"2014-04-30T09:17:27","guid":{"rendered":"https:\/\/www.tibagroup.com\/?p=80386"},"modified":"2026-07-08T15:46:51","modified_gmt":"2026-07-08T13:46:51","slug":"deposito-distinto-do-aduaneiro-em-espanha-dda","status":"publish","type":"post","link":"https:\/\/www.tibagroup.com\/pt\/servicos-logisticos\/alfandega\/deposito-distinto-do-aduaneiro-em-espanha-dda","title":{"rendered":"Dep\u00f3sito Distinto do Aduaneiro em Espanha &#8211; DDA"},"content":{"rendered":"<section  class='av_textblock_section av-mrc4o1eo-818ef4f44e4dcbc6c2ec8d070fbc4572 '  ><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;\">O Dep\u00f3sito Distinto do Aduaneiro ou DDA \u00e9 uma ferramenta muito \u00fatil para otimizar, do ponto de vista fiscal e financeiro, as opera\u00e7\u00f5es de com\u00e9rcio externo.<\/div>\n<div class=\"bigtextblue\"><\/div>\n<h2>DDA na importa\u00e7\u00e3o para Espanha<\/h2>\n<p>O dep\u00f3sito distinto do aduaneiro \u00e9 um tipo de \u00e1rea isenta que permite importar os seguintes bens provenientes de fora da UE:<\/p>\n<ul>\n<li>Mercadorias sujeitas a impostos especiais (\u00e1lcool, tabaco, etc.) provenientes das Can\u00e1rias.<\/li>\n<li>Mercadorias do artigo 65.c), da Lei do IVA (mercadorias sujeitas a mercados de futuros: batatas, azeitonas, cereais, a\u00e7\u00facar bruto, cacau em gr\u00e3o, etc., ou metais como cobre, estanho, alum\u00ednio, chumbo, prata, platina, pal\u00e1dio, r\u00f3dio, n\u00edquel e \u00edndio).<\/li>\n<\/ul>\n<p>Sendo devidos os direitos aduaneiros aplic\u00e1veis, mas com isen\u00e7\u00e3o de IVA na importa\u00e7\u00e3o. O DDA \u00e9 ideal para as empresas importadoras destas mercadorias que necessitem de algum tipo de manipula\u00e7\u00e3o em armaz\u00e9m (desembalagem, paletiza\u00e7\u00e3o, classifica\u00e7\u00e3o, controlo de qualidade, etc.) e que pretendam diferir o pagamento do IVA na importa\u00e7\u00e3o.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mrc4p49n-d98a539259a43e27f5a74847c5885efa\">\n.iconbox.av-mrc4p49n-d98a539259a43e27f5a74847c5885efa .iconbox_icon{\nbackground-color:#b1d1f1;\nborder:1px solid #b1d1f1;\ncolor:#ffffff;\n}\n.iconbox.av-mrc4p49n-d98a539259a43e27f5a74847c5885efa .iconbox_icon.avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<article  class='iconbox iconbox_left_content av-mrc4p49n-d98a539259a43e27f5a74847c5885efa  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock ' ><div class='iconbox_icon heading-color avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello'  ><\/div><div class=\"iconbox_content\"><header class=\"entry-content-header\" aria-label=\"Icon: Exemplo da utiliza\u00e7\u00e3o do DDA na importa\u00e7\u00e3o\"><h3 class='iconbox_content_title ' >Exemplo da utiliza\u00e7\u00e3o do DDA na importa\u00e7\u00e3o<\/h3><\/header><div class='iconbox_content_container ' ><p>Numa opera\u00e7\u00e3o t\u00edpica dentro de um <strong>DDA<\/strong>, um importador (espanhol ou comunit\u00e1rio) importa uma mercadoria proveniente de um pa\u00eds terceiro, pagando os direitos aduaneiros aplic\u00e1veis, mas com <strong>isen\u00e7\u00e3o de IVA<\/strong>.<\/p>\n<p>O contentor \u00e9 descarregado no armaz\u00e9m e s\u00e3o prestados os servi\u00e7os que a mercadoria necessite (desconsolida\u00e7\u00e3o, paletiza\u00e7\u00e3o, classifica\u00e7\u00e3o, controlo de qualidade, etc.). Em seguida, o importador vende essa mercadoria ao seu cliente espanhol, numa opera\u00e7\u00e3o isenta de IVA. O comprador, que n\u00e3o pagou IVA ao importador, dever\u00e1 autoliquidar esse imposto atrav\u00e9s do portal da Ag\u00eancia Tribut\u00e1ria espanhola.<\/p>\n<p>Embora esta seja a opera\u00e7\u00e3o mais comum, existem m\u00faltiplas varia\u00e7\u00f5es em fun\u00e7\u00e3o do local de estabelecimento do importador, do tipo de mercadoria, do local de estabelecimento do adquirente, entre outros fatores.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n<section  class='av_textblock_section av-mrc4pt5p-44c4f064562085b88a96486e4e671b6b '  ><div class='avia_textblock' ><h2>DDA na exporta\u00e7\u00e3o a partir de Espanha<\/h2>\n<p>O dep\u00f3sito distinto do aduaneiro \u00e9 um tipo de \u00e1rea isenta que permite introduzir mercadorias espanholas ou comunit\u00e1rias para as revender a v\u00e1rios clientes antes da sua exporta\u00e7\u00e3o para fora da UE, com isen\u00e7\u00e3o de IVA nas diferentes vendas efetuadas dentro do dep\u00f3sito.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mrc4qjwa-04b9cf94da6e20d35cd1db25de3a8a96\">\n.iconbox.av-mrc4qjwa-04b9cf94da6e20d35cd1db25de3a8a96 .iconbox_icon{\nbackground-color:#b1d1f1;\nborder:1px solid #b1d1f1;\ncolor:#ffffff;\n}\n.iconbox.av-mrc4qjwa-04b9cf94da6e20d35cd1db25de3a8a96 .iconbox_icon.avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<article  class='iconbox iconbox_left_content av-mrc4qjwa-04b9cf94da6e20d35cd1db25de3a8a96  avia-builder-el-3  el_after_av_textblock  el_before_av_textblock ' ><div class='iconbox_icon heading-color avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello'  ><\/div><div class=\"iconbox_content\"><header class=\"entry-content-header\" aria-label=\"Icon: Exemplo da utiliza\u00e7\u00e3o do DDA na exporta\u00e7\u00e3o\"><h3 class='iconbox_content_title ' >Exemplo da utiliza\u00e7\u00e3o do DDA na exporta\u00e7\u00e3o<\/h3><\/header><div class='iconbox_content_container ' ><p>Uma opera\u00e7\u00e3o t\u00edpica consiste num exportador (espanhol ou comunit\u00e1rio que se encarrega do transporte\/expedi\u00e7\u00e3o da mercadoria para fora da UE) que pretende que a mercadoria que compra em Espanha para exportar para fora da UE lhe seja vendida sem IVA, uma vez que a sua posterior exporta\u00e7\u00e3o tamb\u00e9m estar\u00e1 isenta de IVA.<\/p>\n<p>A solu\u00e7\u00e3o passa por realizar esta opera\u00e7\u00e3o de compra e venda pr\u00e9via \u00e0 exporta\u00e7\u00e3o dentro de um dep\u00f3sito distinto do aduaneiro.<\/p>\n<\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article>\n<section  class='av_textblock_section av-mrc4sl1l-c858308556925d9a7079f41100fc9534 '  ><div class='avia_textblock' ><h2>Dep\u00f3sitos Distintos do Aduaneiro (DDA) da TIBA em Espanha<\/h2>\n<p>A TIBA disp\u00f5e de <a href=\"https:\/\/www.tibagroup.com\/pt\/servicos\/logistica-distribuicao-armazenagem\">armaz\u00e9ns <\/a>com licen\u00e7a de dep\u00f3sito distinto do aduaneiro (DDA), em <strong>Barcelona, Madrid, Ontinyent e Riba-roja, Espanha.<\/strong><\/p>\n\t\t<div id=\"maps-marker-pro-773d00b4\" class=\"maps-marker-pro mmp-list-below\" style=\"width: 100%;\">\n\t\t\t<div id=\"mmp-map-wrap-773d00b4\" class=\"mmp-map-wrap\">\n\t\t\t\t\t\t\t\t\t<div id=\"mmp-panel-773d00b4\" class=\"mmp-panel\"><\/div>\n\t\t\t\t\t\t\t\t<div id=\"mmp-map-773d00b4\" 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-773d00b4\" 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-av_hr-966584ef50fb2618aff0553d3de23f7c\">\n#top .hr.hr-invisible.av-av_hr-966584ef50fb2618aff0553d3de23f7c{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-av_hr-966584ef50fb2618aff0553d3de23f7c 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 mais informa\u00e7\u00f5es sobre a utiliza\u00e7\u00e3o do DDA<\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-966584ef50fb2618aff0553d3de23f7c\">\n#top .hr.hr-invisible.av-av_hr-966584ef50fb2618aff0553d3de23f7c{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-av_hr-966584ef50fb2618aff0553d3de23f7c 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-mrc4t52k-59f1f94f7ca4b3da306b04fb83dcd762-wrap avia-button-center  avia-builder-el-7  el_after_av_hr  avia-builder-el-last '><a href='\/pt\/contato'  class='avia-button av-mrc4t52k-59f1f94f7ca4b3da306b04fb83dcd762 av-link-btn avia-icon_select-no avia-size-x-large avia-position-center avia-color-red'   aria-label=\"\u00a1Contacte connosco!\"><span class='avia_iconbox_title' >\u00a1Contacte connosco!<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":26573,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[514,709],"tags":[],"class_list":["post-80386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alfandega","category-distribuicao-armazens"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dep\u00f3sito Distinto do Aduaneiro em Espanha - DDA - TIBA<\/title>\n<meta name=\"description\" content=\"Com o Dep\u00f3sito Distinto do Aduaneiro (DDA), evitar\u00e1 o pagamento do IVA 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Conhe\u00e7a os benef\u00edcios fiscais de utilizar armaz\u00e9ns em Espanha com autoriza\u00e7\u00e3o 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\/pt\/servicos-logisticos\/alfandega\/deposito-distinto-do-aduaneiro-em-espanha-dda\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dep\u00f3sito Distinto do Aduaneiro em Espanha - DDA - TIBA\" \/>\n<meta property=\"og:description\" content=\"Com o Dep\u00f3sito Distinto do Aduaneiro (DDA), evitar\u00e1 o pagamento do IVA em Espanha. 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