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Direct award of auction no. 1-2026 of the Regional Customs and II Department. Excise Duties of the Basque Country

Having held Public Auction No. 1/2026 on October 8, 2026, in the assembly hall of the Delegation of the State Tax Administration Agency, located at Plaza Elíptica, number 3, in Bilbao, and the lots listed in Annex I having remained unawarded, it is announced that the direct award procedure is now open.

 The assets are sold through the direct award procedure provided for in Article 107 of the General Collection Regulations.

 The goods are deposited and available for examination from November 2nd to 5th, 2026, from 9:00 a.m. to 2:00 p.m. at the premises listed in Annex II. An appointment must be made by calling 94 448 76 44.

 The deadline for submitting bids will be from the day of publication on the AEAT website until 2:00 p.m. on November 5, 2026. Bids must be submitted in a sealed envelope to the General Registry of the Delegation of the State Tax Administration Agency of the Basque Country, located at Plaza Elíptica, number 3, in Bilbao.

The applicant must provide:

  • On the outside of the envelope, Annex III duly completed.
  • Inside the envelope:
    • Proof of deposit made by paying 10 percent of the auction price of the goods you wish to bid on into bank account number ES72 0182 1290 39 0200999023 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. 

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

 Within 15 calendar days from notification of the award decision made by the award committee, winners must deposit in the above-mentioned bank account the difference between the deposit made and the award price. 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.

 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.

 Regarding the conditions for holding this direct award, legal regime, taxation, bidders, expenses that will be borne by the successful bidders, removal of the awarded goods, claims and acceptance of conditions, the provisions of the rules for public auction no. 1/2026 will apply.