Index Cards by Country SPAIN

Index cards by country

Spain Free zones, Zonas francas

Index cards realized by the University of Reims, France Conception: F. Bost Data collected by F. Bost and D. Messaoudi Map and layout: S. Piantoni WFZO Index cards - Spain

Year of promulgation of the first text Official Terms for Free Zones of law concerning the Free Zones Free zones, Zonas francas 1992

Possibility to be established as Exact number of Free Zones Free Points 5 No

Table of contents

Free Zones...... 5 General information...... 5 List of operating Free Zones...... 6 Contacts...... 7 Free Zones Web sites selection...... 8

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Santander Oviedo FRANCE Bilbao

Vitoria Pamplona Free Zone of Vigo Logrono Andorra

Valladolid Barcelona Porto Free Zone of Barcelona Madrid

PORTUGAL SPAIN

Lisbon

Murcia

Algiers

Free Zone of Cádiz

ALGERIA

MOROCCO FREE ZONES IN SPAIN 100 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones

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Santa Cruz de Tenerife

Free Zone of Tenerife Las Palmas Free Zone of Las Palmas de Gran Canaria MOROCCO

WESTERN SAHARA

FREE ZONES IN CANARY ISLANDS 25 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones

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FREE ZONES

General information Official definition “Free zones are special areas within the customs territory of the Community. Goods placed within these areas are free of import duties, VAT and other import charges. Free zone treatment applies to both non-Community and Community goods. Non-Community goods stored in the zone are considered as not yet imported to the Customs territory of the Community whereas certain Community goods stored in free zones can be considered as already exported. On importation, free zones are mainly for storage of non-Community goods until they are released for free circulation. No import declaration has to be lodged as long as the goods are stored in the free zone. Import and export declara- tions have only to be lodged when the goods leave the free zone. In addition, there may be special reliefs available in free zones from other taxes, excises or local duties. These will differ from one zone to another. The free zones are mainly a service for traders to facilitate trading procedures by allowing fewer customs formalities.

Types of free zones: • Control type I free zones have a perimeter fence so that goods placed there, which is supervised by customs, are automatically under this regime. • The rules for control type II free zones are essentially the same as those governing customs warehouses. This means that, unlike with traditional-style free zones, the goods are subjected to a declaration in order to be able to benefit from the arrangement”.

Source: http://ec.europa.eu/taxation_customs/business/customs-procedures/what-is-importation/free-zones_en

Number of Free Zones 5 (5 Control type I Free zones)

Number of active com- • Barcelona Free zone: 300 companies in 2015 (http://elconsorci.es/empre- panies in Free Zones ses-del-poligon/) • Vigo Free zone: 400 companies in 2015 • Free Zone of Cádiz : 103 companies in 2015 (http://www.zonafrancacadiz.com/ inicio/directorio-de-empresas/?doing_wp_cron=1478087969.638303995132446 2890625) • Free zone of Vigo: 41 companies in 2015 • Free Zone of Las Palmas de Gran Canaria : 22 companies in 2015 (http://www. zonafranca.org/index.php/zf1/empresas-instaladas-en-la-zona-franca)

Main sectors of activity Logistics, warehousing, Car manufacturing, bunkering, ships supply, cigars, logistics, textile, transformation of metal and granite, construction, the farming and textile industries, and the vast sector of maritime activities make up its industrial fabric, etc.

Total job numbers • Vigo Free zone: Industrial area of Balaidos: 1.000.000m² (10 companies, 40.000 jobs). • Free Zone of Las Palmas de Gran Canaria: 200 jobs

Distribution of investors Spain, European Union, United States, etc.

Exports and sales No information

Free zones contribution No information to the national economy

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Incentives Exemption from import duties Exemption from payment of special taxes for goods imported Exemption from VAT and return it to the goods Not the use of trade policy measures of the European Community Possibility of importation of any product regardless of its nature, quantity, origin, place of production or appointment without time limitation of its location in the SEZ.

The Canary Islands Special Zone is a low tax zone created within the framework of the European Union that, among other advantages, allows companies to ope- rate at a corporate income tax of 4% instead of 30% (rest of Spain). Furthermore, the companies established within the ZEC will also enjoy other tax benefits like a low income tax rate for non-residents and the complete exemption of indirect taxation for the activities developed within the operation area. Once placed in Spain, ZEC companies may take advantage of the Agreements on Double Taxa- tion in Spain, as well as the Parent-Subsidiary Directive of the European Union.

Free zones Law The Free Zones in Spain are regulated by the Community Customs legislation: • Articles 166 – 181 of the Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code, • Articles 799 – 814 of the Commission Regulation (EEC) No. 2454/93 concerning the free zones of the European Union.

List of operating Free Zones Name Location Surface area Contacts Observations

Free Zone Just 7 km 6 million m² Consorcio de la Zona Control type I of Barcelo- from the ur- Franca free zone. na (Zona ban centre of Pol. Ind. Zona Franca, franca de Barcelona, 7 Av. Parc Logístic, 2- 10, Zona Franca de Barcelona) km from the 08040 Barcelona Barcelona in- airport, and Tel: +34 932 638 111 cludes industrial 500 m from Email: czfb@el-consorci. landfill, free war- the port. com ehouse and free http://elconsorci.es/# trade zone.

Free Zone Southern 286.343 m² Consorcio de la Zona Control type I of Cádiz Port of Franca de Cádiz free zone. (Zona Europe. Calle Doctor Duarte de franca de Connected Acosta, 0 S/N (Pol Ind Cádiz) to land by Salinas Levante), road and rail 11500 Polígono Indus- access, and trial Salinas de San José, only 40 kilo- Cádiz, España, meters from Tel: +34 956 54 78 35 Jerez Airport. http://www.zonafrancacadiz.com/

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Free Zone Vigo lies on Industrial area of Balaidos: Consorcio de la Zona Control type I of Vigo the Atlan- 1.000.000m² (10 compa- Franca de Vigo | Área free zone. (Zona tic coast in nies) Portuaria de Bouzas, s/n franca de North West -Bouzas commercial area | 36208 Vigo (España) 40 000 jobs Vigo) Spain, 60 (31 companies): 200,000 Tel.: + 34 986 269 700 | (Industrial area of miles from square metres house three Fax: + 34 986 269 730 Balaidos) Porto, 400 modular warehouses from Brest, offering covered storage 1,140 from space and a 100,000 m² Hamburg, plus area which the Grupo and 658 PSA uses to export its from Sou- vehicles. thampton.

Free Zone Las Palmas Consorcio de la Zona Control type I of Las Franca de Gran Canaria free zone. Palmas C/ Andrés Perdomo, 22 companies. de Gran s/n35008 - Las Palmas Canaria de Gran Canaria (Zona Tél: 0034 928 327 316 franca Fax: 00 928 327 317 de Las Email: info@zonafranca. Palmas org de Gran Canaria)

Free Zone Port of Santa Consorcio de la Zona Control type I of Tene- Cruz, Tene- Franca de Tenerife free zone. rife (Zona rife. Tenerife Free zone franca de http://zonafrancatene- Tenerife) rife.es/ http://zonafrancatenerife.es/contact-2/ Sources: http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/customs/procedural_aspects/imports/free_ zones/list_freezones.pdf! And others

Contacts Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria Avda.Llano Castelano 17 E-28071 Madrid http://www.agenciatributaria.es/AEAT.internet/Inicio/Aduanas_e_Impuestos_Especiales/La_Aduana_Espanola/Ser- vicios_Centrales/Departamento_de_Aduanas_e_Impuestos_Especiales_.shtml

Consorcio de la Zona Franca Barcelona Pol. Ind. Zona Franca, Av. Parc Logístic, 2- 10, 08040 Barcelona, España. Tel: +34 932 638 111 Email: [email protected] http://elconsorci.es/#

Consorcio de la Zona Franca de Cádiz Calle Doctor Duarte de Acosta, 0 S/N (Pol Ind Salinas Levante), 11500 Polígono Industrial Salinas de San José, Cádiz, España, Tel: +34 956 54 78 35 http://www.zonafrancacadiz.com/

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Consorcio de la Zona franca de Vigo Area Portuaria de Bouzas, s/n, 36208 Vigo, Pontevedra, España. Tel: +34 986 26 97 00 Tel : +34 986 269 700 http://www.zonafrancavigo.com/red/index.php?option=com_content&task=view&id=690&Itemid=287 http://www.zonafrancavigo.com/red/index.php?id=646&option=com_content&task=view&Itemid=237&idioma=es

Consorcio de la Zona Franca de Gran Canaria C/ Andrés Perdomo, s/n35008 - Las Palmas de Gran Canaria Tél: 0034 928 327 316 Fax: 00 928 327 317 Email: [email protected]

Consorcio de la Zona Franca de Tenerife Tenerife Free zone http://zonafrancatenerife.es/ http://zonafrancatenerife.es/contact-2/

Free Zones Web sites selection • http://www.zonafrancavigo.com/red/index.php?option=com_content&task=view&id=648&Itemid=250 • http://www.minetur.gob.es/en-us/Paginas/index.aspx • http://www.elconsorci.net/en/Zona_Franca/Polígon%20Industrial%20de%20la%20ZF/48 • http://www.zonafrancacadiz.com/ • http://www.zonafrancavigo.com/red/index.php?id=613&option=com_content&task=view&idth1=4&Ite- mid=219&Itemid=259 • http://www.zec.org/en/zec/regulations • http://www.zonafranca.org/