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Non-Customary Warehousing: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 26 rulings · 2014–2026

Current position

Deliveries of goods linked to the non-customary warehousing (DDA) regime and the services directly related to them are exempt from IVA (Value Added Tax) according to Article 24 of Law 37/1992. There is no determined period of stay for goods under this regime. However, if the goods leave the DDA to be handled, transformed, or packaged before their exempt delivery, an operation assimilated to an import occurs.

The DGT's position remains constant regarding the exemption of deliveries and services linked to the DDA. The doctrine has progressively specified the scenarios for the operation assimilated to an import, especially when the exit from the regime is intended for the handling or transformation of the goods before their final delivery.

Turning points

  1. V3782-15

    Clarifies that the tax suspension regime for excise duties only applies to products that fall within its objective scope, excluding raw materials that are not subject to such taxes.

  2. V0405-26

    Establishes that the exit from the DDA for handling, transformation, or packaging prior to the exempt delivery constitutes an operation assimilated to an import.

Analysis based on 25 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0405-26 26 Feb 2026

Manipulation of goods outside customs deposit triggers import-like VAT

SG de Impuestos sobre el Consumo
depósito distinto del aduanerooperación asimilada a la importaciónexenciónbase imponibleentrega de bienes LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 4.dos
Affects CompanyExpat · Non-residentIndividual
V0865-18 28 Mar 2018

VAT should not be charged for storage services in a customs warehouse

SG de Impuestos sobre el Consumo
depósito distinto del aduanerooperación asimilada a la importaciónimpuestos especialessujeto pasivorégimen suspensivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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