Importing and clearing a car into Spain: matriculacion step by step

Two routes: from the EU and from non-EU countries

The first question, and the one that sets the whole budget, is where the car is coming from.

• From an EU country (Germany, Poland, France and so on) there is no customs procedure at all: it is the internal market. What remains is taxes (IVA in certain cases, registration tax almost always) and the technical legalisation.
• From a non-EU country (Ukraine, the United Kingdom, Switzerland, the United States and so on) it is a full import: a DUA customs declaration, duty, IVA, and only then everything else.

Common to both routes: the Spanish ficha reducida, the ITV roadworthiness test, the registration tax (IEDMT) and registration with the DGT.

Importing from the EU: the IVA details for new and used cars

There are no duties inside the EU, but IVA has three scenarios:

• A used car from a private seller. The EU criteria for "used" are: more than 6 months old and more than 6000 km on the clock. No Spanish IVA is payable at all, leaving only the IEDMT.
• A used car from a dealer. IVA is already included in the price and paid in the country of purchase (under the general or the margin scheme). Nothing extra is due in Spain.
• A "new" car (under 6 months old or with under 6000 km). Under EU rules VAT is paid in the country of destination: in Spain you file modelo 309 and pay 21% IVA, while the VAT paid in the country of purchase is refunded by the seller or by that country's tax authority.

The practical conclusion: the best value from the EU is a used car from a private seller, because the fiscal side comes down to the registration tax alone.

Customs clearance from outside the EU: DUA, duty, IVA

A car from Ukraine, the United Kingdom or the United States goes through full customs clearance at the first point of entry or at a Spanish port or airport:

1. The DUA declaration is filed through a customs agent or by yourself, accompanied by the invoice or sale contract, the vehicle documents and proof of the value and shipping cost.
2. The duty (arancel) is a standard 10% of the customs value for passenger cars (price + shipping + insurance). Cars originating in countries with EU trade agreements may qualify for reduced rates once origin is proven.
3. 21% IVA on the customs value plus the duty.

A benchmark example: a car worth 10,000 euro with 1000 euro of shipping. Duty at 10% = 1100 euro; IVA at 21% on 12,100 = 2541 euro. Total at customs: around 3641 euro.

Impuesto de matriculacion: the registration tax based on CO2

IEDMT (Impuesto Especial sobre Determinados Medios de Transporte) is paid when a car is first entered on the Spanish register, whether it came from the EU or from outside it. The rate depends on official CO2 emissions (the WLTP cycle):

The base is the value of the car; for used vehicles the market value from the official Treasury tables is used, adjusted for age. The declaration is modelo 576, filed electronically with the AEAT before you approach the DGT. For cars at the zero rate, an application for non-taxation (modelo 05/06) is filed instead of the 576.

Ficha reducida, ITV and registration with the DGT

1. Ficha tecnica reducida. A certified engineer draws up the car's technical record in the Spanish format, based on the documents and the European certificate of conformity (CoC). Cars without a CoC (some vehicles from outside the EU) may need individual homologation, which takes longer and costs more.
2. The ITV for imports. At the ITV station the VIN, specifications and equipment are checked against the ficha reducida; the result is the Spanish tarjeta ITV.
3. Paying the taxes. IEDMT (modelo 576), plus proof of the customs payments (DUA) for non-EU imports, plus the municipal IVTM tax for the current year.
4. Matriculacion at the DGT. The application, tasa 1.1 (benchmark 99.77 euro), your NIE/TIE and padrón, and all the documents collected. The result is a permiso de circulacion and Spanish plates.

A realistic timeframe for the whole chain runs from 2-3 weeks for an EU car with a CoC to 1.5-2 months for a non-EU car needing individual homologation.

The relief for moving with your belongings (cambio de residencia)

If you are moving permanently to Spain from a non-EU country and bringing your own car, you can claim a franquicia: exemption from duty and IVA at customs, and from the registration tax as well. The AEAT conditions are:

• you lived outside the EU for at least 12 consecutive months;
• the car was bought with the taxes of its country of origin paid and was in your use for at least 6 months before the move;
• it is imported within 12 months of the date you established residence in Spain;
• after import the car cannot be sold, hired out or transferred for 12 months.

The relief on duty and IVA is claimed directly in the DUA declaration, while the IEDMT exemption is a separate application to the AEAT before registration. You will need evidence of your former residence and of owning the car. This is the most economical import scenario, provided the paperwork is done carefully.

How Krepko does it for you

Importing a car chains together customs, the tax office, an engineer, the ITV and the DGT, and every step depends on the one before it. Within our Cars practice Krepko runs the whole process:

• we calculate the full budget before the car arrives: duty, IVA, IEDMT based on CO2 and the technical work;
• we check whether you qualify for the relocation relief and assemble the supporting evidence;
• we arrange the DUA with a customs agent, the ficha reducida and the ITV appointment;
• we file modelo 576 and handle the matriculacion at the DGT through to the plates.

The legally significant steps are performed by licensed specialists - lawyers, gestores and sworn translators. Planning to bring your car over? Leave a request - the review is free and we will tell you what your particular case will cost.

Sources

• AEAT: Impuesto de Matriculacion (IEDMT, modelo 576)
• AEAT: importing a vehicle when changing residence (franquicia)
• Sede DGT: matricular un vehiculo