Auction No. 1/2026 of the Regional Customs and Excise Department of Andalusia, Ceuta and Melilla

This Department agrees to hold the March 18, 2026, at 10:00 a.m., in the auditorium of the Delegation of the State Tax Administration Agency located in Calle Hero of Sostoa, 11 – 13 (Gaybo Building) 29002 MÁLAGA, the sale at public auction of the goods listed in Annex I. These goods are deposited and available for examination during the days between March 11 and 17, at the premises listed in Annex II.

The examination of the lots must be carried out by arranging a prior appointment with the warehouse where the goods are located.

information on the call for applications can be found at the following address: electronics Headquarters of the Tax Agency/Home/Debts, enforcement, embargoes and auctions/other auctions.

For further information , you can contact Customs or the place where the lots are deposited, as per the attached annex.

The conditions in force throughout this auction are as follows:

1. Auction object

The purpose of this auction is the disposal of abandoned, seized, confiscated or subject to liability assets in the Customs of this Regional Unit, as well as those assets placed at the disposal of the Tax Administration in execution of final judicial sentences issued in procedures followed. at the request of this body, which, prior to the pertinent disposal agreements, have been proposed by the Decentralized Headquarters of the same.

2. Legal regime

The following regulations apply to this auction:

• Heading VI, Chapter I (articles 419 to 423) of the Customs Ordinance, approved by the Decree of 17 October 1947, which regulates the procedure for holding customs auctions.

• Article 320 of the Customs Ordinance, regulating the use of proceeds from the sale of auctioned property.

• Organic Law 12/1995, of 12 December, on the repression of smuggling.

• Royal Decree 1649/1998, of 24 July, implementing Title II of Organic Act 12/1995, of 12 December, on repression of smuggling, relating to administrative offences of smuggling.

• Implementing Regulation (EU) 2015/2447 laying down detailed rules for the implementation of certain provisions of Regulation (EU) 952/2013 of the European Parliament and of the Council laying down the Union Customs Code: article 250.

• Law regulating the Temporary Importation of Automobiles, approved by Decree 1814/1964, of June 30.

• Rule

• Heading III, Chapter II (articles 97 to 107) of the General Tax Collection Regulations, approved by Royal Decree 939/2005, of 29 July.

• Article 7 (limitations to cash payments) of Law 7/2012, of 29 October, modifying the tax and budgetary regulations and adapting the financial regulations for the intensification of activities in the prevention and fight against fraud.

3. Taxation

The hammer price of auctioned goods will include taxes accrued through import for consumption in the territory in which they are deposited (Ceuta, Melilla, or mainland Spain and Balearic Islands, depending on the case); Indirect taxes levied on their transmission are not included in the auction price. In any case, the Property Transfers category of the Tax on Property Transfers and Documented Legal Acts regulated by Royal Legislative Decree 1/1993, of September 24, must be met.

The awarded assets whose lots are listed in this announcement with the indication CYM where applicable, they require the formalization of their import into the customs territory of the community with a Single Administrative Document (SAD) and payment of the corresponding taxes.

Those awarded vehicles registered in Spain must notify the Traffic Headquarters of the province where they have their legal registered address or where they were registered term ten days of the award. When you wish to register vehicles outside of Ceuta or Melilla subject to procedures followed by the Headquarters of Ceuta or Melilla, whose lots appear in this announcement with the indication CYM, the notification of the corresponding Single Administrative Document (DUA) of import issued by Customs.

4. Bidders

With the exception of personnel assigned to the body that agreed to the disposal of the assets, appraisers, custodians, and officials directly involved in the disposal procedure , any person with legal capacity to act and who is not subject to any legal impediment or restriction may participate in the auction, either personally or through a representative, provided that properly identify yourself and provide documentation justifying, where applicable, the representation you hold, and must be able, at the request of the Board, to demonstrate:

• Registration in the corresponding heading of the Tax on Economic Activities that qualifies you for the acquisition of auctioned goods that are commercial in nature, indicated in the advertisement with the indication COM .

• Status as an authorized treatment center for waste management (CAT) in accordance with the provisions of Law 7/2022, of April 8, on waste and contaminated soils for a circular economy and Royal Decree 265/2021, of April 13, on end-of-life vehicles, for the acquisition of lots with the CAT indication. 

Every bidder, in order to be admitted as such, must present a proposal to the Auction Committee 10 percent security deposit of the auction type of the goods you wish to bid on. This deposit will be made by providing proof of deposit into account number ES 50 0182 5918 44 020 0999022 of the State Tax Administration Agency at BBVA, accompanied by the completed Annex III.

When the bidder is not awarded a good or lot of goods, he may apply the deposit to other successive goods or lots for which he wishes to bid, provided that he covers 10 percent of each one and holds the status of merchant (for lots with the indication COM) or authorized treatment center (for lots with the indication CAT), if the case may be.

Bidders may submit or present their offers in sealed envelopes from the announcement of the auction until 13.00 on the day back the auction takes place. These offers, which will be considered maximums, They will be submitted to the secretariat of the Decentralized Headquarters of the Regional Customs and Excise Department of Andalusia, Ceuta and Melilla in Malaga, located at Avenida de Manuel Agustín Heredia, number 1, in that city. The tenderer must indicate: 

• name and surname or company name or full name,

• tax identification number and

• home,

• other means of contact such as telephone or email.

and accompany proof of the guarantee deposit constituted by payment 10 percent of the auction price of the goods you wish to bid on into account number ES 50 0182 5918 44 020 0999022 of the State Tax Administration Agency at BBVA.

and accompany proof of the guarantee deposit constituted by payment 10 percent of the auction price of the goods you wish to bid on into account number ES 50 0182 5918 44 020 0999022 of the State Tax Administration Agency at BBVA.

5. Lots

The batches must meet the requirements listed, based on the indication included therein. Failure to comply with this requirement will result in the impossibility of awarding the bidder, and may be awarded, if applicable, to the next bidder in the order of offers submitted.

6. Auction development

6.1. Auction table

The auction committee will be made up of the Deputy Regional Inspector of the Malaga Decentralized Customs Office, by branch of the Regional Head of Customs and Excise Duties. of Andalusia, Ceuta and Melilla who will act as chairman; the Regional Delegate Auditor of the Ministry of Economy and Finance in Andalusia, a Customs official as a Member; and a Customs official, who will act as Secretary. The employee or official of the AEAT will act as the public voice appointed by the President of the Board.

6,2. Bidding system

The bids, which will be unique for each person and lot, They will be made in writing and in a properly sealed envelope, indicating:

• name and surname, tax ID number or CIF company

• lot number being bid on,

• the posture,

• quantity in number and letter and

• signature of the interested party or his duly accredited representative.

Each bid shall be submitted in an individual envelope for each lot and person, duly sealed. On the outside of the envelope, the lot number for which the bid is being bid and the indication “FIRST TENDER” will be indicated solely and exclusively, and inside the envelope the document with the aforementioned requirements. Bids that do not cover the minimum exit value shall not be permitted.

Also, bids for the case of second bidding may also be made. The procedure and requirements will be the same as those indicated for the first tender, as indicated on the outside of the envelope. solely and exclusively the lot number being bid on and the indication “SECOND TENDER”. Bids that do not cover 80% of the minimum starting valuation will not be accepted.

Failure to comply with the above conditions will result in the bid being considered VOID.

At the end of each of the bids, the successful bidder (whoever has bid the highest amount) will be publicly announced. If several bidders place the same bid, and this amount is the highest, the lot shall be put up for auction as follows:

1. If all the bidders who placed the same bid are present in the room, as many bids will be placed as necessary to award the lot to the highest bidder among those bidders and for an amount higher than that initially bid.

2. If all the bidders who agree on the bid are not present in the room, a communication will be sent to them for the purposes of making a new bid before the aforementioned Headquarters Secretariat for an amount greater than that initially bid within a period of ten days. business days counting from the day following the notification of said communication. The same procedure will be followed in succession until the lot is awarded to the highest bidder.

3. If among the bidders who coincide in the bid, there are those present and not present in the room, those present will be verbally informed at the same time that they will have ten business days counting from the day following the auction to take place. submit a new bid for an amount higher than that initially tendered; and with the bidders not present, the procedure shall be as set out in point (b) above. The same procedure will be followed in succession until the lot is awarded to the highest bidder.

In-person assistance to the bidding system It will be subject to capacity limits. of the room where the auction will take place.

In the event of discrepancies between the amount expressed numerically and the amount expressed in words, The amount expressed in words will prevail.

The price of the award of the goods will include import duties in the territory in which the goods are located and other corresponding taxes, except for the Special Tax on certain means of transport, the amount of which must be paid, where applicable, at the time of registration of the vehicle. In any case, the Property Transfers category of the Tax on Property Transfers and Documented Legal Acts regulated by Royal Legislative Decree 1/1993, of September 24, must be met.

A bidding form is attached. ANNEX IV.

6.3 Second tender

If all or part of the goods are not sold in the first auction, the Board may agree to hold a second auction immediately, admitting bids that cover 80 percent of the first auction. To participate in the second bidding process, it will be necessary to have made a guarantee deposit and filing ANNEX III, under the terms and conditions established in point 3.2 back, failure to do so will result in the loss of the right to take part in the auction.

6,4. Direct award

In the case of non-awarded goods, the Board may announce the initiation of the direct award process for certain lots, which will be carried out within a period of six months from that moment. The minimum direct award price will be the auction rate for the first bidding round when the celebration of a second bidding has been deemed inappropriate. Should there have been a second bidding round, there will be no minimum price.

6,5. Refund of deposits

From the day next the auction, the Board will return by bank transfer the deposits that have been made, except those belonging to the successful bidders, which will be applied to the payment of the auction price and those of the bidders who have declared that their deposit is reserved in case the highest bidder in the auction does not fulfill the obligation to pay the rest of the award price within the term granted for this purpose.

6,6. Accreditation of the successful bidder

The award documents and certificates will be issued exclusively to those who have been accredited as bidders in Annex III, having provided a national identity document or tax ID number (NIF).

6,7. Payment of the action price

The bidders must deposit the difference between the 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.

In the event of non-payment of the auction price by the successful bidder, the Board may choose between agreeing to award the contract to the bidder who made the second highest offer, provided that they maintain it, or initiating the direct award.

6,8. Charges, levies and other expenses

The successful bidder will be responsible for paying all charges and levies of any kind (whether public or private in nature) that are used with auction bids, or on any of the physical or legal operations that may be required. 

The successful bidder will be responsible for paying the expenses related to the identification number of the vehicles and vessels awarded, the acquisition of facsimiles, vehicle inspections, technical documentation and any necessary photos, for issuing the licences of motor vehicles; costs that have to be paid to the places where they are being stored, where applicable, as well as those arising from the regularization of alterations to the original factory features of the same.

The containers in which the goods are located are not part of the lot and the costs of transferring and removing them will be borne by the successful bidders. 

6,9. Proceedings of the auction

Likewise, once the auction is over, the successful bidders will be given certificates of the award of the goods at auction and their auction prices, for the applicable tax purposes. If applicable, the diligence may be submitted electronically.

6.10. Removal of awarded property

In order to remove the awarded lots, all or some of the following documents must be presented where necessary:

• Bank receipt of income of the pending disbursement in the account of the State Tax Administration Agency at BBVA nº 0182 5918 44 020 0999022 .

• Proof of the successful bidder's registration in the corresponding heading of the Tax on Economic Activities that qualifies him for the purchase and sale of the awarded assets if they are of a commercial nature (lots with the indication COM ).

• Accreditation of the status of authorized center for waste treatment for batches with the indication CAT .

• Original and photocopy of the receipt of payment of Property Transfer Tax and Stamp Duty. 

• The lots in which the observation is specified in the Lot List Annex SAD, import SAD is required for release for consumption (certificate of conformity/control of the indicated Border Inspection Services) or re-export.

• For lots where this is specified in the Lot List Annex, subject to the procedure of notification and authorization in writing regulated in Regulation 1013/2016 regarding transfer waste .

Once the previous points are accredited, the certificate of adjudication of the goods at auction will be issued. The winners of lots entailing expenses for their period in storage will be responsible for such expenses from the day following that of the adjudication certificate's delivery. Likewise, the awardees of vehicles with false bottoms (vehicles with the DOB indication) will bear the costs arising from the restoration of the original manufacturing characteristics that they may have altered. In the case of vehicles with double indication CAT and DOB , the successful bidders will bear the costs derived from the destruction of the double bottom. 

Means of transport with CAT indication and motor vehicles whose appraised value for auction purposes is less than €600 will be considered scrap for dismantling. In this case, the auction award certificate will mention the sale of the means of transport as waste for scrapping and no certificate will be issued for the purpose of registering it.

Vehicles with indication DOB In accordance with the provisions of Article 6, paragraph 5, of Royal Decree 920/2017, of October 23, which regulates the technical inspection of vehicles, they must be submitted for inspection before their new circulation, in which the suitability of the vehicle to circulate on public roads is determined. The cost of any repairs will be borne by the successful bidder. The vehicle award certificate will mention the obligation to pass the technical inspection prior to obtaining a vehicle registration certificate.

After ninety days have elapsed since the award and the goods have not been removed, they may be abandoned in accordance with the provisions of sections 6 and 7 of article 316 of the Customs Ordinances.

6.11. Other measures

To attend the auction, prior registration is required, via email to Sededesconcentrada.adu.malaga@correo.aeat.es, putting in the subject line IN-PERSON ASSISTANCE AUCTION. The possibility of assistance will be confirmed by email to the mailbox from which the request was submitted.

Documents and terms to submit for bidding:

• ANNEX III and proof of payment of the deposit:  until the 1stMarch 3, 2026 in a registry addressed to the Decentralized Headquarters of Malaga, located at Avda. Manuel Agustín Heredia nº1 in Malaga or in any other registry of the State Tax Administration Agency, addressed to office D29600 and indicating “Regional Auction Andalusia 1/2026”.

• BIDS (ANNEX IV) and OTHER DOCUMENTATION: Bids must be submitted in an individual envelope for each lot and properly sealed from the date of the auction announcement until 13:00 hours on the day back the auction, March 17, 2026, in the manner and with the requirements established in point 6.2. These offers will be submitted in person at the Auctions section of the Malaga Decentralized Customs Office.

They are delivered separately. Annex III must be separate from the bids.

7. Claims and the acceptance of conditions.

Once the auction has ended, no claims will be accepted by the successful bidders regarding the quality or quantity of the lots, except for differences arising between the time of the award and the time of withdrawal, and proof of these differences will be their responsibility.

Participation in the auction implies acceptance of all the conditions governing it, both those set out in this announcement and those adopted by the Board in the direction of the auction.