Customs News
View historyFrom March 22, 2026, until June 30, 2026, the 10 percent rate will apply. VAT to certain deliveries, imports and intra-community acquisitions of electricity, natural gas, briquettes, pellets, firewood, gasoline, diesel and biofuels, under the terms established in Article 42 of Royal Decree-Law 7/2026, of March 20. The application in June will be conditional, in each case, on the evolution of the CPI of electricity, gas or fuels. During the period of validity of the measure, the use of the reduced VAT rate will be permitted on the affected items declared by the operator, the corresponding adaptation having been made in the area of Special Taxes."
Provision 6544 of the Official State Gazette no. 71 of 2026.
On March 19th, the April webinar took place, with the aim of disseminating:
- the Customs application of the Agreement between the EU and the United Kingdom on behalf of Gibraltar,
- general aspects for Union goods.
- General aspects for third-party merchandise.
- indirect taxation.
- general aspects of passenger traffic.
Due to the current geopolitical situation in the Strait of Hormuz, the Commission has proceeded to publish an update to the guidance relating to the implementation of the Regulation (EU) 2026/261.
It is published on our electronic headquarters (link attached):
Revision 1.22 of the AES Export Declaration Web Services guide is published for the exchange of information between Operators and Customs in the new AES (Automated Export System). This guide contains the messages of the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Export Declaration System AES, as well as the adaptations that may be necessary to improve the National Export Systems in line with the Union Customs Code (UCC).
In this new revision, apart from changes to certain rules, the main changes explained are those resulting from the adaptation of the transit declaration to the EU-UK Agreement concerning Gibraltar made public on February 26, 2026.
The Spanish Tax Agency (AEAT) continues to strengthen its customs control capabilities with new non-intrusive inspection technologies and advanced analysis.
The Department of Customs and Special Taxes (DAIIEE) continues to advance its strategy of modernizing customs control systems by incorporating new technological capabilities, in line with the European Union's objectives of strengthening security at external borders and facilitating legitimate trade.
In this context, the AEAT has promoted new actions within the framework of the European Commission's Customs Control Teams Instrument (CCEI), aimed at strengthening the efficiency, mobility and operational capacity of controls.
Revision 3.16 of the Technical Import Guide is published CAU and the new revision 4.6 of the UCC Rules and Conditions for information exchange between Operators and Customs in the new UCC Import System (H1). This guide includes the messages from the external domain (communication between the Economic Operator and the Tax Agency) of the national component of the Automated Import Declaration System (H1), as well as any adaptations that may be necessary to improve the National Transit Systems in line with the Union Customs Code (UCC).
relating to veterinary and phytosanitary controls, replacing information note 14/2025 of 25 April
relating to the importation of objects made of precious metals for hallmarking
Version 3 of the Import Query will be available starting March 23rd.
It is currently available in the Pre-production environment.
Versions V2 and V3 will coexist until 01/06/2026, when V2 will be discontinued.
To see the new features of Import Query V3, consult the guide.
A webinar will be held on March 19th to promote the application, starting April 10th, of the EU/UK Agreement in relation to Gibraltar.
https://agenciatributaria.zoom.us/webinar/register
After registering, you will receive a confirmation email with information on how to join the webinar.
It will start at 9:30 with a maximum duration of three hours, taking a 15-minute break halfway through.
In addition, a mailbox has been set up for submitting any questions that may have arisen before, during and after the Seminar.