The Spanish Tax Agency (AEAT) has published the Notice of 04/11/2025, announcing an important change affecting special customs procedures. As of November 5, 2025, the operation of the “pays/guarantees VAT” indicator is modified, with the aim of requiring VAT guarantees as a general rule under these special regimes, thereby strengthening the control and coverage of potential debts arising from customs operations.
This measure is part of the application of Appendix I of the DUA Resolution (Single Administrative Document), which regulates the conditions of guarantees established to secure customs and tax debts. According to this framework, VAT will not be included in the calculation of the reference amount of the guarantee provided that certain requirements are met — notably, that the applicant submits a certificate of compliance with tax obligations and that no other circumstances exist that would make this exclusion inadvisable.
However, the AEAT clarifies that VAT must be included in the global guarantee in any of the following cases:
• When the authorization involves operations covering more than one Member State.
• When the regime or operation is considered to carry special risk.
• When the operator is not up to date with tax obligations or has a record of non-compliance.
With this modification, the Administration seeks a balance between simplifying procedures for solvent operators and reinforcing guarantees in cases of fiscal or customs risk. This approach aims to harmonize the application criteria and facilitate the transition to the new H1 declaration system.
Declaration under the H1 System
Within the new H1 import system—which is gradually replacing the previous customs declaration models—operators wishing to benefit from the 100% VAT exemption under special regimes must include code 9022 in the Supplementary Documents section at header level of the declaration. This code is used to identify cases where the potential VAT debt is not included in the guaranteed reference amount.
For proper application of this code, the following conditions must be met:
• The exclusion of VAT from the guarantee must be explicitly stated in the authorization.
• Code 9022 may only be declared for regimes 44 (GRN=P), 51 (GRN=R), or 53 (GRN=S).
• The declared GRN must correspond to a valid global guarantee.
• The holder of the guarantee must also be the holder of the regime and of the authorization.
The AEAT emphasizes that failure to indicate code 9022 will result in the VAT being considered as part of the guaranteed amount, and therefore a guarantee will be required to cover it.
With this update, the Spanish Customs Administration takes another step toward the harmonization of guarantee management within the European Union and the complete digitalization of customs procedures, enhancing both legal certainty and the traceability of operations.
Further official information:
