Moving belongings to Spain: customs, taxes and importing a car

How do you bring your belongings to Spain when changing residence: what is exempt from duties and taxes?

When you transfer your normal place of residence from a non-EU country to Spain, personal belongings and household effects are admitted under customs relief (franquicia), that is, free of customs duty, and exempt from IVA [1]. This is an EU rule: the Agencia Tributaria itself cites as the legal basis Reglamento (CE) 1186/2009 on franquicias and the IVA laws [1]. The Agency calls these goods “bienes personales y efectos y objetos de mobiliario”; in everyday speech people say “ajuar doméstico”, household goods.

The relief covers items for personal use and for household needs (furniture, linen and the like), a normal family supply of food, pets that live in the household, and portable tools you need for your profession. By their nature or quantity, the goods must not look like commercial merchandise [1]. The exempt list also includes bicycles, motorcycles, private cars with their trailers, campervans, pleasure boats and private aircraft [1].

Excluded are alcohol, tobacco, commercial vehicles and professional equipment, other than the portable tools of a craft or a liberal profession. For alcohol and tobacco, any amount above the allowances is subject to IVA [1].

What conditions must you meet to qualify for duty relief?

For the IVA exemption, the goods must have been bought or imported under the normal tax rules of the country of origin and must not have received an exemption or tax refund there on export [1].

How to clear your belongings through customs: step by step

1. Draw up an inventory. A detailed list of the goods with estimated values and approximate purchase dates: this is your proof of six months’ ownership [1].
2. Gather proof of your change of residence. A document showing deregistration at your previous place of residence and the TIE application or the TIE. If your country does not issue an official deregistration document, the Agencia Tributaria accepts another statement of change of residence made to that country’s authorities, for example the tax, health or pension authority [1].
3. Prove 12 months outside the EU. With any acceptable evidence: tax address, contracts, bills, school records [1].
4. File the DUA. The exemption is claimed in the declaration itself, with no prior application; in box 37.2 you enter codes C01 (franquicia) and 101 (IVA) [1]. The declaration can be filed through a customs representative [2].
5. Keep copies. A 12-month ban applies to transferring, selling and renting out the goods [1].

Cash is not part of importing your belongings: for €10,000 or more per person you need a separate declaration (cash when entering Spain). Pets can be brought in as part of your belongings, but under veterinary rules: bringing pets to Spain.

If you are shipping goods from Russia or Belarus, EU sanctions may restrict their import and transit. We do not cover them here: check with a customs representative and the Agencia Tributaria before shipping.

How do you bring a car to Spain when changing residence?

A car from a non-EU country goes through customs, ITV and registration with the DGT. The DGT describes this procedure as complex and recommends first asking the Agencia Tributaria about the steps and payments [3]. As with your belongings, the exemption from customs duty and IVA for a car comes from the change of residence [1]. Without it, the duty on passenger cars is generally 10%, and on motorcycles 8% (up to 250 cc) or 6% (from 250 cc) [2].

1. Prove ownership. A sale contract signed by both parties, or the seller’s invoice, and the original vehicle documents [3].
2. Customs. Customs needs proof of ownership, the technical documentation (tarjeta ITV or ficha técnica), an identity document and the DUA. For the franquicia, attach your padrón registration, proof of 12 months outside the EU and the ownership document showing the start date of ownership [2]. Once cleared, you receive the certificado de importación H1; keep it [3].
3. ITV and the Spanish ficha técnica. The ITV station inspects the car and issues the Spanish technical card. You need the foreign registration certificate, proof of approval for use in Spain (CoC, ficha reducida, or for cars from before 2002, individual type approval) and the contract or invoice if the owner is not named in the documents [3].
4. Registration tax (impuesto de matriculación). You need a document showing payment, exemption or non-liability on form 576, 06 or 05 [3].
5. Municipal vehicle tax (impuesto de circulación, IVTM). A certificate of payment or exemption from the Ayuntamiento where you live [3].
6. Registration with the DGT. You then receive the registration number and the permiso de circulación; order the plates, and insurance is compulsory [3].

The CoC, Certificado de Conformidad Europeo, is issued by the manufacturer; a ficha reducida is prepared by an engineer, which is usually quicker [3]. If the car does not meet Euro VI standards (Euro V for commercial vehicles), registration will require modifications and additional procedures [3].

Registration tax exemption and filing deadlines

Under article 66.1.n Ley 38/1992, a vehicle registered or used in connection with a transfer of normal residence from abroad to Spain is exempt from impuesto de matriculación [4]. Conditions: you lived outside Spain for at least 12 consecutive months before the move, you bought or imported the car under the normal tax rules of the country of origin, you used it at your previous home for at least 6 months before leaving, you applied for registration on time, and you do not sell it for 12 months after registration. If you sell it earlier, the tax is charged as of the date of the breach [4].

Deadline: under article 65.1.d Ley 38/1992, the general deadline for applying for registration is 30 days from when you start using the car in Spain, and 60 days on a change of residence when the exemption applies [4]. If you miss the deadline, using the car in Spain without registration itself becomes the taxable event [4]. The DGT lets you get temporary green plates for 2 months, extendable for as long as the paperwork takes [3]. The Agency’s guidance note mentions 30 days [2]; however, the law sets 60 days for the exemption, so check your deadline before you leave.

The amount of the tax depends on CO2 emissions and is paid once [3]. For exact figures for your model and year, see the Agencia Tributaria website.

Common mistakes when moving belongings and a car

• No proof of 12 months outside the EU. Collect your tax address, contracts and bills before you leave [1].
• Shipping before the move is confirmed. This is allowed, but requires an undertaking to move within 6 months and usually a guarantee [1].
• Missing the 12 months. The goods must be cleared within 12 months of establishing residence [1].
• Selling or renting out imported goods before the 12 months are up. Customs duty becomes payable [1].
• No CoC for the car. Without it you need a ficha reducida or type approval [3].
• Missing the registration deadline. 30 days, 60 with the exemption, otherwise the tax is due [4].
• Driving on foreign plates as a resident. The Agencia Tributaria guidance note: residents of Spain may not drive cars with foreign plates, an imported car must be registered, and the DGT issues temporary plates while the paperwork is in progress [2][3].
• Not checking the low emission zone. Barcelona and the surrounding area have a ZBE: before buying or importing a car, check on the AMB website which restrictions apply to your car and its DGT environmental label [5].

Driving licences and how long you can use a foreign licence are covered in the article driving licences in Spain.

How we can help

Customs clearance and taxes are handled by a customs representative and a gestor. We can help you put together the evidence of residence (TIE, padrón, documents about the move), draw up the inventory and point you to the right people in Barcelona. More on the first steps after moving: the first 30 days, empadronamiento, temporary housing. The first 15 minutes of a consultation are free; fees and the representative’s services are paid separately: book a consultation. Preparing documents and translations is described on the page documents and procedures, and a general overview of residence grounds is on the page residence permit in Barcelona.

Frequently asked questions

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.