Spain’s G5v2 guide version 2.12 applies from 22 September 2026.

The Spanish Tax Agency posted a notice on 9 September 2026 announcing the publication of version 2.12 of the G5v2 technical guide for notifications of movements of goods in temporary storage . The notice describes the document as a “nueva versión 2.12 de la guía técnica” for the G5v2 notification .

The publication concerns the technical guide associated with the notification of movements of goods in temporary storage, referred to as G5v2 in the Spanish administration’s notice . The Spanish Tax Agency does not present this communication as a regulation, general instruction or decision published in an official journal . The available text is a customs news notice concerning the new version of the guide .

Announced effective date

The Spanish Tax Agency sets 22 September 2026 as the date on which the announced changes will take effect . The notice uses the Spanish wording “entrarán en vigor el próximo 22/09/2026” for that date . The period between the notice being posted on 9 September and the announced effective date of 22 September is thirteen calendar days .

The notice links the date of 22 September 2026 to the changes in version 2.12, without distinguishing between effective dates by movement category or temporary-storage location . It mentions neither a transitional period nor a postponement or deferred application for part of the arrangements described . Nor does it specify an expiry date for version 2.12 of the technical guide .

The information available in the notice identifies version 2.12 and its effective date, but does not reproduce the full technical guide or a comparison table with an earlier version . The notice provides no decision number, reference to the Spanish Official Journal or attached consolidated version . Through its title, it refers to the G5v2 notification concerning movements of goods in temporary storage and announces changes whose functional scope is separately specified in the communication .

Discrepancies between G5G notifications

The Spanish Tax Agency’s notice confines the changes in version 2.12 to the “management of discrepancies between G5G notifications” . This wording is the only functional area identified in the text included in the file .

The notice describes the document as the technical guide for the notification of movements of goods in temporary storage, under the G5v2 designation . It links the announced changes to “discrepancias entre notificaciones G5G”, without defining the categories of discrepancies concerned . The text does not distinguish discrepancies by origin, status, movement type or notification transmission sequence .

The notice included in the file contains no technical detail on the fields, messages, codes, controls or processing rules covered by these changes . It does not provide a comparison table between the previous version of the guide and version 2.12 . Nor does it set out a list of G5G scenarios, error cases, expected values or procedures for resolving discrepancies .

The published text mentions a new version 2.12 and changes concerning the management of discrepancies, without reproducing the content of the technical guide itself . In the extract included in the file, it contains no reference to a technical annex describing those changes . No change log, annex, detailed release note or specification document is provided in the research file .

The notice does not state whether discrepancies between G5G notifications are subject to automated processing, a rejection notification, correction or another system mechanism . It likewise provides no information on any transitional rules attached to this functional area . The documentation available in the file is therefore limited to the announcement of changes concerning the management of discrepancies between G5G notifications .