Refitting or repairing a superyacht in Spain can quickly become a costly exercise if not managed correctly. However, Spain offers one of the most advantageous customs regimes for non-EU vessels: TPA (Inward Processing Relief, or IPR). This fiscal tool allows owners and captains to save considerable amounts on VAT and duties, provided the process is carried out properly.
At Evolution, we have managed hundreds of successful TPA operations across Spainās main shipyards and ports. This guide will walk you through everything you need to know about TPA in Spain, how it works, and why partnering with Evolution ensures a smooth, compliant and cost-effective experience.
What is TPA / IPR?
TPA, internationally known as Inward Processing Relief (IPR), is a special customs procedure that allows non-EU flagged superyachts to temporarily import into Spain for works, refits, or the installation of spare parts without paying VAT (21%) or customs duties.
In simple terms: it is a tax suspension regime designed to encourage shipyards, suppliers and service providers to work with foreign-flagged vessels, while making Spain a more competitive destination for yacht maintenance and refit.
For further background on how this works in practice, see Superyacht Services Guide ā TPA Made Simple.
How does TPA work in Spain?
The process involves three main stages:
- 1. Opening the TPA ā The yacht is formally entered into the customs system under the IPR regime upon arrival in a Spanish customs port.
- 2. Execution of works ā During the period of the TPA, all refit works, spare parts and services related to the yacht are exempt from VAT and import duties.
- 3. Closure of the TPA ā Once works are completed, the procedure is closed with Customs, ensuring all requirements have been met.
Evolution, as an officially registered customs agent, manages TPA procedures, allowing yachts to benefit from tax exemptions (exemption from VAT on repairs and maintenance) while ensuring full compliance with customs regulations.
Where can it be applied?
Evolution manages TPA in Palma, Barcelona, Tarragona, Valencia, Vilanova, Cartagena, and other Spanish ports with active customs facilities.
Source: Superyacht News ā The Evolution of TPA Regulations in Spain
Why do TPA with Evolution in Spain?
Choosing the right partner is critical. Evolution offers unique advantages:
- VAT savings ā Avoid the 21% tax on costly refits, spare parts and services.
- Proven expertise ā Over 600 successful TPA operations managed in Spain.
- Customs agents in-house ā We are AEO certified and manage the process directly, avoiding intermediaries and extra costs.
- Dedicated bonded warehouses ā 2,500mĀ² in the Balearics and 1,500mĀ² in Mallorca, allowing safe storage of parts and goods under customs control.
- Legal expertise ā In-house legal department specialising in maritime and tax law, ensuring compliance every step of the way.
- Total peace of mindā We coordinate directly with Customs, shipyards and suppliers, so captains and managers can focus on the refit, not the paperwork.
Common mistakes when not using a specialised TPA agento
Many yachts attempt to manage TPA without proper guidance, leading to costly mistakes:
- Incorrect or incomplete documentation ā even a small error can void the VAT exemption.
- Failure to notify Customs of yacht movements (sea trials, berth changes, parts deliveries).
- Misinterpretation of legal requirements ā risking fines or loss of exemption.
- Relying on intermediaries without customs expertise ā often leading to unnecessary costs and delays.
Refit in Spain with confidence
Spain is now one of the most competitive destinations in Europe for superyacht refit and repair ā but only if you take full advantage of the TPA regime.
At Evolution, we have built a reputation as Spainās leading TPA experts, combining customs know-how, legal expertise, and hands-on experience in the countryās top shipyards.
Ready to save 21% on your refit?
Whether you are planning a full refit, installation of new systems, or importing spare parts for your yacht, our team will ensure maximum VAT savings with full compliance.
š© Contact our TPA specialists today at tpa@evolutionagents.com or reach our legal department at legal@evolutionagents.com to start planning your next refit in Spain.
