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Direct award of auction 1-2026 of the Regional Customs and Excise Department of Andalusia, Ceuta and Melilla

Having held Public Auction No. 1/2026 on March 18, 2026, at the Decentralized Headquarters of Malaga of the Regional Office of Customs and Special Taxes of the State Tax Administration Agency located at Avenida Manuel Agustín Heredia, 1, in Malaga, and the lots listed in the corresponding annex having remained unawarded, it is announced that the direct award procedure is now open. The goods are stored and available for examination during the following days June 22-25, 2026, by prior appointment to be arranged at the premises listed in Annex II. 

The deadline for submitting bids is... 2:00 PM on June 29, 2026. Bids must be submitted in a sealed envelope to the general registry of the Decentralized Headquarters of Customs and Special Taxes of Malaga, Avenida Manuel Agustín Heredia, 1 in this city.  

 The applicant must provide:

  • Annex III completed
  • Proof of the deposit made by entering the 10 percent of the auction type of the goods you wish to bid on, in bank account no. ES 50 0182 5918 44 020 0999022 of the State Tax Administration Agency at BBVA.
  • Annex IV: Bids, which will be unique for each person and lot, will be made in writing and in a properly sealed envelope, indicating the name and surname, NIF or CIF social, lot number for which a bid is being made, amount in numbers and words and signature of the interested party or their duly accredited representative. 

Upon conclusion of the direct award procedure, the award committee will return any deposits made, except those made by the winners, which will be applied toward the award price. 

Successful bidders must pay the difference between the deposit and the bid price into the above-mentioned bank account within fifteen days following communication of the formalisation of the offer by the Board. Winners who do not do this will lose the amount of the deposit and will be required to compensate the Administration for any damages resulting from this failure to pay. 

Once the deadline for submitting bids has passed, within a maximum period of five business daysThe Direct Award Committee will meet to verify the offers submitted, and may consider, if necessary, that these offers do not meet the best economic conditions at that time and decide to extend the deadline for submitting offers, respecting the total limit of six months, calculated from the date of the auction. 

Regarding the conditions for holding this direct award:

  • Legal regime
  • Taxation
  • Bidder requirements
  • Batch requirements
  • Charges, levies and other expenses
  • Award proceedings and documentation
  • Removal of awarded property

The terms and conditions for public auction no. 1/2026 will apply, as set out in the published terms and conditions.

In relation to the minimum award price, the provisions of article 107.5 of Royal Decree 939/2005, of July 29, which approves the General Collection Regulations, will apply.

Direct Award Rules 2026(49 KB - pdf)