Find out how to submit a simplified declaration if you are missing any data or supporting document
Origin of the authorisation of the simplified return
It is not mandatory to have a simplified declaration authorization.
The habitual use of the simplified declaration referred to in article 166.1 of the Customs Code of the Union (CAU) will be subject to authorization from the customs authorities, so in this case the authorization will be mandatory.
However, when the use of the simplified declaration is occasional, no authorization will be necessary.
Usual use: In Spain, the use is considered normal when the deadline for submitting complementary declarations exceeds the 10-day period. Likewise, when the complementary statement is global or recapitulative in nature.