tax authorities have recently made several pronouncements on this matter, and consequently, non-residents in Spain can apply for regional inheritance and donation tax.

The Campo de Gibraltar Free Trade Zone offers numerous fiscal and customs advantages to companies involved in international trade. Whether your company imports or exports, it may be eligible for these generous benefits. To find out, read on. 

About the Campo de Gibraltar Free Trade Zone

This Free Trade Zone (FTZ) was recently set up in Los Barrios area. Its aim is to provide a central area for import/export companies that wish to take advantage of the proximity of Algeciras Port and low-cost premises. 

What is an FTZ?

An FTZ is a designated area within a country where usual customs regulations do not apply. Instead, a FTZ has a specific customs regime, usually offering generous exemptions from customs duty and trade restrictions. 

Find out about the origins for the FTZ in this part of Spain

Companies eligible to operate in the Campo de Gibraltar Free Trade Zone

Your company may operate in the FTZ if its activity involves international trade and/or import/export business. You’re eligible for operations between EU member states and third-party countries, e.g. between Spain and the UK, as well as operations within the EU, e.g. between Spain and Ireland. 

Companies from all sectors are eligible. 

Customs benefits in the FTZ

If your company’s operations involve non-EU goods, the following advantages apply: 

  • All goods (except those cleared for Free Practice or Consumption) are exempt from import duty.
  • Goods are not subject to restrictions or quotas.  
  • Goods to not need to provide a customs guarantee. 
  • Goods may remain in the FTZ for as long as necessary. 

Fiscal benefits on EU goods 

If your import/export activities involve goods from or bound for EU member states, fiscal advantages apply, including: 

  • Exemption from VAT accounting obligations on all goods not intended for consumption. 
  • Imported goods bound for another EU member states are exempt from VAT. 
  • You may dispatch free circulation goods exempt from VAT if linked to the non-customs warehousing regime. 
  • Importation of goods from the EU may be exempt from VAT. 

Get advice on company taxes in Spain

Other advantages of using the Campo de Gibraltar Free Trade Zone

In addition, the FTZ has these benefits: 

  • Two docks for all types of cargo including bulk and general. 
  • Attractive lease rates for warehouse space for companies involved in international trade. 
  • A secure precinct that has 24h surveillance provided the Spanish police. 
  • Availability of office space and meeting rooms. 
  • Onsite Business Park with additional services such as cafés, sports facilities and childcare.

Read our guide to setting up a company in Spain

Setting up in the Campo de Gibraltar?

If you like the sound of the FTZ benefits for your company, get in touch with our team.

Costaluz Lawyers has a solid track record of helping foreign businesses relocate and set up in the Campo de Gibraltar. Contact us for a free, non-obligations consultation now. We’re here to help!

Maria Luisa Castro

Director and Founder
María founded CostaLuz Lawyers in 2006 and is the Firm’s Director. María is registered Lawyer number 2745 of the Cadiz Bar Association and is licensed to practice in all areas of law throughout Spain. Working closely with her team, María has developed the firm into one of the most highly regarded and trusted Spanish Law Firms acting for English-speaking clients with legal problems in Spain. We’re here to help. Contact us today for a free no-obligation consultation.
María Luisa De Castro - Costaluz Lawyers
 

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