VAT (IVA): A standard 21% VAT is applicable and payable at customs.
Registration Tax: Calculated based on the vehicle’s CO2 emissions, ranging
from 0% to 14.75% of the market value.
Exemption: Returning residents who owned the vehicle for 6+ months and paid
VAT in their origin country may apply for duty exemptions within one month of residency.
Vehicle Registration
Once cleared, registration must be finalized at the local Jefatura Provincial de Tráfico.
Temporary 10-day license plates can be issued for immediate use while final papers are
processed.
Required Documentation
Original Certificate of Title and Registration.
Spanish motor vehicle liability insurance (seguro de vehículos).
EC Certificate of Conformity (COC) for homologation.
Proof of NIE number and residence permit.
Original Commercial / Purchase Invoice.
DNI (for Spanish nationals) or Passport.
Proof of road tax and ITV test completion.
Note: Importation to Spain requires passing the rigorous
ITV
roadworthiness test and settling emission-based registration taxes, with significant
exemptions available for long-term returning residents.