Find out about the taxes and registration requirements for vehicles from EU (European Union) countries…
The procedures relating to importing and registering a foreign vehicle are complex. It is possible to complete the process yourself or to use a company which specialises in providing this service.
In order to register a car in Spain, a vehicle must undergo a safety inspection similar to the UK’s MOT test. Import taxes as well as IVA may be payable on imported vehicles.
New car: If importing a new vehicle, 21 percent VAT (IVA) must be paid.
Used car: Imported vehicles owned for more than six months prior to the owner becoming resident in Spain are not subject to import duty, provided that VAT was paid in the EU country in which the vehicle was purchased.
A registration tax (Impuesto Especial sobre Determinados Medios de Transporte) is due on imported vehicles, and must be paid online rather than in the local tax office (Agencia Tributaria). This is a tax based on the vehicle’s average market value. It is banded according to the CO2 emissions rating of a vehicle, and applies to both diesel and petrol engines:
- 0 percent tax for vehicles with emissions of less than 120 grams of CO2 per kilometre
- 4.75 percent tax for vehicles with emissions from 120 to 160 grams of CO2 per kilometre
- 9.75 percent tax for vehicles with emissions from 160 to 200 grams of CO2 per kilometre
- 14.75 percent tax for vehicles with emissions of more than 200 grams of CO2 per kilometre
- 12 percent tax for vehicles which are not rated for CO2 emissions
In the Canary Isles, registration tax is one percent lower on all emission categories.
- The Sustainable Energy Authority of Ireland has a CO2 emissions calculator for various makes and models of car: Click here
Application Form (Modelo) 576 from the Spanish Customs Office, for payment of registration tax, should be completed online and the application fee paid. Form 576 replaces Form 565, and is submitted online.
- For Application Form 576, guidance notes and electronic submission: Click here (in Spanish)
Registering vehicles from another EU country
In order to register a car in Spain, an NIE (Número de Identificación de Extranjero) is required.
The following must be submitted at the local Traffic Department (Jefatura Provincial de Tráfico):
- An application form available from the local Traffic Department
- Personal identification (residence card or passport; original and photocopies suggested)
- Proof of address such as a lease or deed (original and photocopy)
- Receipt of payment of local car tax (impuesto municipal sobre vehículos de tracción mecánica/IVTM) from the local town hall or Traffic Department
- Confirmation of payment of registration tax (Impuesto Especial sobre Determinados Medios de Transporte)
- Registration document (Permiso de Circulación y Permiso Para Conducción)
- Registration fee
- Proof that VAT (IVA) has been paid in the country of purchase. If it has not been paid because the vehicle is new, it may be necessary to complete Form 309
- Technical Test Certificate Card (Tarjeta de Inspección Técnica) obtainable from an ITV station (original and photocopy)
- Vehicle purchase receipt (original and photocopy)
- Certificate of Conformity (Certificado de Conformidad) from the vehicle manufacturer or a certified representative (original and photocopy). There are two types of Certificate of Conformity:
- EC Certificate, which is valid throughout the EU, or
- National Certificate, generally issued for modified vehicles, buses, trailers and other large vehicles. It is only valid in the country in which it was issued.
- If applicable, declaration of ownership of other Spanish-registered vehicles
- If applicable, declaration of possession of a Spanish driving licence