Special schemes: Warehouse authorisation different from that of customs.

General Data


Special schemes: Warehouse authorisation different from that of customs.

Type of procedure





Authorisation to use installation as warehouse different from that of customs for the purpose of Annex 5 of the VAT Act.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Empresa

Place of presentation

  • Online


Documentation required by the regulations

Procedure/service stages

  • Start: Presentation of the request.

  • Procedure: Verification of the requirements established for obtaining the corresponding authorisation.

  • End: Agreement of the competent body to concede or deny the requested authorisation.


Form (Online processing)

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency


Appealing a Tax Agency decision. Deadline: one month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.

Reversal. Time period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, PIN number

Interactivity level

Level 4: Online processing


Normativa Básica

Ley 37/1992, de 28 de diciembre,del Impuesto sobre el Valor Añadido. (BOE, 29-diciembre-1992)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido (BOE 31-diciembre-1992)

Código Aduanero y disposiciones de aplicación del Código Aduanero