You can close TPA without leaving Spanish waters
The Spanish TPA system was updated a few years ago, to great advantage for all those vessels not wishing to clear into a
non-European port at the end of their refit.
How was a TPA accomplished in Spain prior the system update?
Before the update, the customs procedure was achieved by exporting the yacht outside of the European territory and by providing the authorities with an official declaration of arrival at a non-European port. This forced vessels to move out of the European territory so that upon return to Europe, the vessel was reintroduced under the customs regime of temporary importation.
What is the advantage of this procedure?
There was a recent interpretative change to the Community Customs Code (UCC) that regulates TPA, and the Spanish authorities have authorized the closing of a TPA without requiring leaving the EU and visiting a non-EU port.
Who has approved this regulation?
This decision has been unanimously adopted by the Spanish Customs Authority in order to promote the nautical industry and simplify the procedure, saving time and costs, and positioning Spain as a more competitive option in Europe to carry out the refit of your vessel.
What this procedure provides to the yachting industry?
This procedure simplifies the completion of the TPA, as it saves time and costs for the vessel while avoiding the need to clear in a non-European port. At the end of the TPA, there are three options where the vessel can close the TPA and return to Spain / Europe under the temporary import regime, reinitiating the 18-month stay limit in Europe:
1. The yacht may sail off-shore and once the distance of 12 nautical miles has been exceeded, the ship can return.
2.- The yacht may visit any other customs port in Spain, in transit, to close the TPA.
3.- The yacht to be exported to a non-EU country, as the usual procedure to close TPA's before.
Officially registered as a customs agent, Evolution can open and manage TPA's (Inward Processing), which is a fiscal regime that allows eligible yachts to benefit from a tax exemption, avoiding VAT charges on repairs and maintenance works carried on board.
With many years of experience in the industry and having successfully managed over 460 TPA’s, we have acquired the knowledge to guide crew, management and contractors through the whole process making sure that all TPA invoices and services fully comply with the current Spanish fiscal and Customs requirements.
For TPA enquiries please contact Evolution tpa@evolutionagents.com
Evolution Yacht Agents is the leading-edge team of professionals dedicated to providing assured and quality support and services to yachts in Spanish waters.
A full range of superyacht specialized services includes: charter license & legal advice, TPA (Vat exemption), customs & logistics operations, provisions & interior supplies, deck & engineering supplies and crew & VIP services.
