VAT Warehouse Spain – DDA


A VAT warehouse or DDA is a very useful tool for optimizing foreign trade transactions in Spain from tax and financial standpoint.


The VAT warehouse isis a type of free zone that allows a company to import the following goods from outside the EU:

  • Goods from the Canary Islands subject to excise duty (alcohol, tobacco, etc.).
  • Goods subject to article 65.c of the VAT Act (Goods subject to futures markets: potatoes, olives, cereals, raw sugar, cocoa beans, etc., and metals such as copper, tin, aluminium, lead, silver, platinum, palladium, rhodium, nickel and indium).

paying any import duties that might apply but without accruing any VAT.

VAT warehouse is the ideal solution for companies importing goods that require some type of handling inside the warehouse (palletizing, sorting, quality control, etc.) and require to defer payment of import VAT.

DDA for import

In a typical VAT warehouse flow, a Spanish or EU importer imports goods from a third country paying any applicable duties but without accruing any import VAT. The container is emptied into the VAT warehouse where TIBA will provide any additional service that might be required (palletizing, sorting, quality control, etc.). The importer then sells the merchandise to a Spanish customer VAT free. The buyer, who has not paid VAT to the importer, must compensate VAT through the website of the Spanish tax agency.

While this is the most typical operation, there are many possibilities depending on the importer’s or buyer’s country, the type of goods, etc.

VAT Warehouse – DDA for Export from Spain

A VAT warehouse is a type of exemption area where Spanish or EU goods can be stored and sold to different clients before they are exported outside the EU, with exemption from VAT on the various sales that take place within the warehouse.

DDA for export

A typical transaction would be that of an exporter (Spanish or EU who transports/forwards the goods outside the EU) who wishes to purchase goods in Spain VAT free, in order to then export them outside the EU, given that the subsequent export of the goods will also be exempt from VAT.

The solution is for this transaction, i.e. the sale of the goods prior to export, to occur within a non-customs warehouse.

VAT Warehouse Spain – DDA

We operate our own DDAs in Barcelona, Madrid, Valencia and Onteniente, Spain.

For more information about the use of customs warehousing
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