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Simplified returns

Find out how to file a simplified declaration if you are missing any data or supporting documents.

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Origin of the authorisation of the simplified return

It is not mandatory to have a simplified declaration authorization.

The regular use of the simplified declaration referred to in Article 166.1 of the Union Customs Code (UCC) will be subject to authorization by 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, use is considered to be normal when the deadline for submitting supplementary declarations exceeds the 10-day period. Likewise, when the supplementary declaration is of a global or recapitulative nature.