Transportation to Spain: customs, taxes and car imports

How can we move things to Spain when we change residences: what is exempt from duties and taxes?

When a change of permanent residence from a country outside the EU to Spain, personal effects and items of the environment are allowed into a country with a franchise, i.e. without customs duties, and with exemption from IVA [1]This EU rule: the ground itself is called Agencia Tributaria, Reglamento (EC) 1186/2009 on franquicias and IVA laws [1]The Service calls such things "bienes personales y efectos y objetos de mobiliario"; the home is called "ajuar doméstico", household property.

The items used for personal use and for the use of the home (metals, laundry, etc.), the usual supply of family food, the pets who live in the house and the portable tools required for your profession are also released. [1]. The exempt list also includes bicycles, motorcycles, private cars with trailers, campers, pleasure boats and private planes. [1].

Alcohol, tobacco, commercial transport and vocational equipment are excluded, except for portable crafts and trades. IVA is over-exposed for alcohol and tobacco. [1].

What conditions must be met to obtain a franchise?

To be exempted from IVA, items must be purchased or imported under normal taxation in the country of origin and not be granted exemption or tax refunds in the case of export [1].

How to process the importation of things: order by step

1. Make an inventory. A detailed list of things with valuation and estimated date of purchase: this is your proof of six months' ownership. [1].
2. Get confirmation of the change of residence. If your country does not issue an official withdrawal document, Agencia Tributaria accepts another declaration of change of residence to the authorities of the country, e.g. tax, medical or pension authorities. [1].
3. Confirm 12 months outside the EU. Any admissible evidence: tax address, contracts, invoices, school records [1].
4. Give me the DUA. Release is requested in the declaration itself, without prior application; C01 (Francisis) and 101 (IVA) are indicated in box 37.2. [1]I. Declaration may be submitted through the Customs representative [2].
5. Save the copies. 12 months ’ prohibition on transfer, sale and lease [1].

Cash does not include the importation of goods: at 10,000 me and more per person, a separate declaration is needed (i.e., a declaration).Cash on import to Spain. Pets can be imported as part of things, but according to veterinary rules: Transport of animals to Spain.

If you're bringing things from Russia or Belarus, the EU sanctions regime can be restricted in import and transit. We don't take them apart here: check with the customs agent and at Agencia Tributaria before sending them.

How do you get a car into Spain when you change residence?

A car from outside the EU passes through customs, ITV and registration to DGT. DGT calls this procedure complex and recommends first getting information from Agencia Tributaria on steps and payments [3]I'm not sure. [1]. Without this, the fee for passenger cars is generally 10%, for motorcycles 8% (up to 250 cubic cm) or 6% (from 250 cubic cm) [2].

1. Confirm ownership. Sales contract signed by both parties or seller ’s account and original car documents [3].
2. Customs. Customs requires a statement of ownership, technical documentation (tarjeta ITV or ficha técnica), identity document and DUA. For franchise, attach registration to the Padrón, confirmation 12 months outside the EU and title document with the date of commencement of ownership. [2]Once processed, certificado de Importación H1, save it [3].
3. ITV and Spanish ficha técnica. ITV checks the car and issues a Spanish card. [3].
4. Registration tax (impuesto de matriculación). A document is required for payment, release or non-applicability in form 576, 06 or 05 [3].
5. The city tax (impuesto de Circulación, IVTM). Certificate of payment or exemption from Ayuntamiento residence [3].
6. Registration to DGT. Then they issue the number and permiso de circulación; order the plates and the insurance is compulsory [3].

CoC, Certificado de Conformidad Europeo, issued by the manufacturer, ficha reducida does the engineer, and it's usually faster [3]If the vehicle does not meet Euro VI (Euro V for commercial), registration will require further development and additional procedures [3].

Exemption from registration tax and payment dates

Under article 66.1.n Ley 38/1992, a vehicle registered or used for the change of residence from abroad to Spain is exempted from the impuesto de matriculación. [4]Conditions: you lived outside Spain for at least 12 consecutive months before moving, bought or imported a car under normal taxation in the country of origin, used it in the same place for at least 6 months before departure, filed for registration on time and did not sell it for 12 months after registration. [4].

Duration: Under article 65.1.d Ley 38/1992, the total registration period is 30 days from the start of the use of the car in Spain and 60 days from the change of residence and the application of the release. [4]If the deadline is missed, the taxable event becomes the actual use of the machine in Spain without registration. [4]. DGT allows you to get temporary green numbers for 2 months with an extension for the duration of registration [3]. The agency in its memo writes about 30 days [2]; the law calls for 60 days for release, so check your deadline before leaving.

Tax amount tied to CO2 emissions and paid once [3]Specific numbers are available on Agencia Tributaria for your model and year.

Typical errors in moving things and cars

• There's no proof of 12 months outside the EU. Tax address, contracts and accounts need to be collected before departure [1].
• Shipping before relocation is confirmed. It is permissible, but the obligation to move within six months and usually the guarantee is required [1].
• 12 months' time. Items need to be processed within 12 months of the establishment of residence [1].
• Sale or delivery of imported items for the rest of 12 months. Taxes are paid [1].
• No CoC for the car. Without it, you need a ficha reducida or an omologation. [3].
• They failed to meet the deadline. 30 days, 60 days on release, otherwise tax [4].
• They drive foreign numbers like residents. Agencia Tributaria: Spanish residents cannot drive cars with foreign plates, a imported car needs to be registered and, while DGT is in the process of being processed, they will issue temporary numbers. [2][3].
• They didn't check the low-emission zone. In Barcelona and the region, ZBE is active: before buying or importing a car, check on the AMB website what restrictions apply to your car and its environmental labels DGT. [5].

Driving rights and the duration of foreign rights are dealt with in the article Driving licences in Spain.

What can we help you with?

Customs and taxes are maintained by the customs representative and the gendarme. We can help collect the evidence package of residence (TIE, Padron, travel documents), compile an inventory and tell who to contact in Barcelona. First 30 days, empadronamiento, Temporary housingThe first 30 minutes of the consultation are free of charge, and the fees and expenses of the representative are paid separately: SignIV. Preparation of documents and translations is described on the page documents and proceduresA general overview of the grounds of residence is on the page Residence permit in Barcelona.

Frequent issues

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.