Inward Processing (TPA)

Understanding Inward Processing (TPA) with Lantimar Yachting

When managing yacht refitting and maintenance, understanding Inward Processing (TPA) is crucial for improving operational efficiency and achieving cost savings. Lantimar Yachting, part of the Lantimar Group, provides top-tier TPA services across Spain, leveraging years of expertise and robust logistics capabilities.

What is Inward Processing (TPA)?

Inward Processing (TPA), a key customs regime, allows non-EU flagged yachts with non-EU owners to undergo repairs and maintenance within the EU without paying the typical 21% VAT on services. This exemption applies to both the repair services and any EU-sourced goods or spare parts used during the refit.

How Does TPA Work?

To activate the TPA regime, the yacht must be docked at an authorized refit marina or shipyard, and the necessary authorization from Customs must be obtained using the DUA opening form. It is vital that no work begins or parts are removed until this authorization is granted. Once approved, the TPA period usually lasts 6 months, extendable up to 18 months with prior notification to Customs.

Comprehensive Service by Lantimar Yachting

Lantimar Yachting is backed by its in-house Customs division, Lantimar Logistics & Customs, ensuring all paperwork and formalities related to TPA are handled efficiently and swiftly. This integration delivers unmatched operational efficiency, speed, and cost-effectiveness for yacht owners, managers, and suppliers.

Authorized Locations for TPA

Lantimar Yachting offers TPA services across numerous authorized Spanish ports and shipyards, including:

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Other Locations

• Valencia
• Denia
• Malaga IGY Marina

Key Benefits of TPA with Lantimar Yachting

1. VAT Exemption: Save significantly by avoiding the 21% VAT on yacht repairs and maintenance.

2. Operational Efficiency: Seamless integration with LANTIMAR LOGISTICS AND CUSTOMS for fast and effective processing.

3. Flexibility: Manage TPA across all authorized Spanish ports and shipyards within customs areas.

4. Extended Service Locations: Access services at major marinas and shipyards throughout Spain.

Your Trusted Fiscal Representative

As an Authorized Economic Operator (AEO), Lantimar Yachting ensures full compliance with customs regulations. We offer a trusted fiscal representative service, ensuring that all your TPA-related activities are managed in full accordance with EU laws.

Debunking Common Misconceptions about TPA

There are several misconceptions surrounding the Active Perfection Regime (TPA):

• Myth 1: TPA can only be used when a ship is in a shipyard.
  Reality: Yachts undergoing refits and repairs can also utilize TPA while in a marina.

• Myth 2: TPA applies only to a single location.
  Reality: TPA allows yachts to move between different locations. The refit process can begin in a marina and continue in a shipyard, or vice versa, offering flexibility in how and where the work is carried out.

Lantimar Yachting provides yacht owners and managers with significant advantages, combining cost savings with streamlined operations. Whether you need minor repairs or a major refit, our comprehensive services across Spain’s prime maritime locations ensure your yacht is in expert hands. Trust Lantimar Yachting to manage your TPA needs with professionalism and efficiency.

​Don’t hesitate to contact us, we are here to help you.
refit@lantimaryachting.com | +34 609 728 152