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BOE-A-2026-16621 ·30 July 2026 ·Resolution Medium impact
Tax

Professionals and entities: call for aptitude tests to obtain customs representative qualification

The Spanish Tax Agency has announced the aptitude tests required to certify the capacity to act as a customs representative (Art. 4.2.a RD 335/2010). Those who have completed studies exceeding 80 teaching hours covering the prescribed syllabus or the European Commission document may apply for an exemption from the theoretical exam (Art. 4.2.a.4 RD 335/2010).

In 2 key points

  1. Exemption from the theoretical exam for studies exceeding 80 teaching hours (art. 4.2.a.4 del RD 335/2010)
  2. Subjects: tax/customs regulations, excise duties, smuggling, Canary Islands/Ceuta/Melilla regime, and international transport (art. 4.2.a del RD 335/2010)

How it affects those involved

For professionals interested in customs management, this call allows access to the necessary authorisation to file customs declarations. Those holding degrees or studies of more than 80 teaching hours with specific content in tax, customs, and international transport matters may benefit from a partial exemption, being limited only to the theoretical component (Art. 4.2.a.4 RD 335/2010).

Lifecycle

2026-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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