Tax & Revenue BOE Importance: 4/10

AEAT reorganizes internal competencies of the Customs and Excise Duties Area

03 Jul 2026 Effective: 03 Jul 2026 9 views

Who is affected:
Customs operators, importers, exporters and Customs and Excise Duties officials

Summary

The Tax Agency updates how functions are distributed among its customs bodies, adapting to the European customs code and the agreement on Gibraltar.

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The resolution modifies the internal organization of the Customs and Excise Duties Area of the AEAT, redistributing competencies among its regional bodies and the National Management Office. It clarifies who manages customs debt refunds, guarantees, EORI registrations of operators not established in the EU and temporar…

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Full official title

Resolución de 23 de junio de 2026, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 13 de enero de 2021, sobre organización y atribución de funciones en el Área de Aduanas e Impuestos Especiales.

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Affected sectors

SMEs Retail & Trade Transport

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AEAT reorganizes internal competencies of the Customs and Excise Duties Area

Summary

Detailed analysis PRO

Full official title

Affected sectors

Categories

PRO Plan

Related regulations

Correction of errors in the Non-Resident Income Tax declaration models

The Tax Agency expands collaboration between inspectors to cover Chief Inspector vacancies

The Treasury raises nearly 5,800 million in State bonds at 7, 10 and 14 years

AEAT and Labor Inspection renew their agreement to share data and combat tax and labor fraud

Correction of errors in the European VAT Directive

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