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An EU fiscal regime for VAT-free repairs & maintenance.
Vessels under Temporary Admission — with a non-EU owner and a non-EU flag — can undergo repairs and maintenance without paying the 21% VAT.
on repairs and maintenance carried out under Inward Processing — plus duty-free goods and spare parts.
What Inward Processing means for you
This EU fiscal regime allows vessels under Temporary Admission — with a non-EU owner and a non-EU flag — to undergo repairs and maintenance without paying the 21% VAT.
Under Inward Processing (TPA), a yacht can also receive goods and spare parts from both EU and non-EU countries for onboard incorporation, without paying duties or VAT.
The regime is tightly regulated. Every operation must comply with customs and fiscal requirements, with detailed reports and inventories submitted to the relevant authorities — and it can only be managed by a registered Customs Agent — AEO as we are.
AEO Certified
Two companies, one seamless refit
Lantimar Yachting and Lantimar Customs & Logistics, as officially Authorised Economic Operators (AEO), are authorised to perform and manage refits under TPA regime in Spain.
With shared international expertise and seamless coordination, we ensure efficient, hassle-free Inward Processing management. Over more than 10 years, our dedicated team has guided captains, contractors and management through every stage of the process, ensuring that each customs requirement is met along the way.
The regime can be applied at any marina or shipyard with a recognised customs location in Spain. Get in touch and we will confirm you are in the right place before the works begin.
How the regime works
From the moment your yacht enters the yard to the day she leaves — every step handled, every requirement met.
Entry & setup
We open the Inward Processing regime and confirm your marina or shipyard holds a recognised customs location.
Compliant works
Repairs and maintenance proceed under customs supervision, with goods and spare parts supplied duty- and VAT-free under Inward Processing.
Reports & inventories
Detailed reports and inventories are prepared and submitted to the relevant authorities throughout the works.
Clean discharge
The regime is closed correctly once the works are complete — full fiscal and customs management, fully compliant, with no loose ends.
Make sure you are in the right place.
Tell us about your yacht and your planned works. We will confirm eligibility and set up the regime before the works begin.
Contact usTPA – Inward Processing Brochure
Want the full picture? Download our brochure for service details, expert guidance, and everything that sets our Inward Processing management apart.
Present across Spain
We manage refits under Inward Processing at recognised customs locations throughout Spain.
