The franchise in the importation of vehicles

If you change your residence and you need to take all your belongings with you it is necessary to know that holders of goods and personal effects that come from the European Union are not subject to any customs clearance .

On the other hand, people coming from non-EU countries who decide to move permanently to the peninsula or the Balearic Islands, have to request the duty-free importation and taxes before the Spanish Customs of entry of said goods, or before the customs more next to the address, in which they must state that this importation is requested with duty-free tax exemption for transfer of residence.

In the case of a vehicle, the request for tax exemption on certain means of transport must be made.

Only imports may be exempt due to change of residence of the owner of the vehicle.

Documentation to request the franchise

In order to apply for the franchise in the importation of vehicles, it is necessary to submit a series of documentation:

  • – Application for importation in writing, reflecting the personal data of the applicant.
  • – DNI (Spanish) or NIE (Foreigners)
  • – Low consular or other low of an official body of the country of origin that proves the change of residence.
  • – Register registration certificate in Spain.
  • – Movement permit
  • – Vehicle data sheet
  • – Vehicle purchase invoice or, failing that, declaration of value and the demonstration that the vehicle has been acquired with a minimum of 6 months before the move.
  • – Clearance authorization

Conditions to qualify for franchise

In order to qualify for duty-free importation, procedures must be carried out during the 12 months following the transfer. Previously, the vehicle must have been purchased under the normal tax conditions of the country of origin and with a minimum use of 6 months prior to importation.

This period of 6 months can be extended up to 12 months if the vehicle was acquired or imported under some type of exemption established in diplomatic, consular or in favor of members of international organizations based in the country of origin of the interested parties.

If the import comes from the Canary Islands, it must be justified that it comes from there, with boarding pass and official documentation of its origin. In the case of the Canary Islands, only VAT is paid and no tariff.