Taxes
Articles in the “Taxes” category of the Levante V12 blog.
TaxesBuying a car in the EU as a self-employed person or company: VAT
A self-employed person or company buying a car from a trader in another EU country makes an intra-Community acquisition: with a VAT number, the seller charges no VAT and the buyer declares it on form 303 and deducts it if the requirements are met. For passenger cars, 50% business use is presumed.
· 7 min read
TaxesVAT on a car bought in another EU country: new or used
If the car is new for VAT (under six months old or no more than 6,000 kilometres), the tax is paid in Spain even if you buy as a private individual (in that case, with form 309). If it is used and you buy as a private individual, there is no intra-Community acquisition subject to Spanish VAT.
· 7 min read
TaxesSpanish tax tables for used cars: the value of an imported car
The Hacienda tables are the average sale prices approved each year by Spain's Ministry of Finance, with a scale of percentages by years of use. In 2026 Order HAC/1501/2025 applies. For an imported used car they set the market value for the registration tax.
· 7 min read
TaxesRoad tax on an imported car in Spain: when and where it is paid
The road tax (IVTM) on an imported car is paid to the town council of your address before applying for registration, because the DGT (Spain's traffic authority) requires the proof. The amount depends on the fiscal horsepower on the ITV card and on the municipal coefficient, which cannot exceed 2.
· 6 min read
TaxesRegistration tax on an imported car: how it is calculated
The registration tax on an imported car is calculated by applying to the taxable base (the VAT taxable base of the purchase if it is new, the market value if it is used) a rate that depends on its CO2 emissions and the autonomous community. It is declared on form 576 before registering.
· 8 min read
TaxesREBU on imported cars: what it is and how it affects VAT
The REBU is the special VAT scheme for resellers of second-hand goods: the tax is calculated on the margin and is not shown separately. A used car bought under the REBU in another EU country is not an intra-Community acquisition, and a company cannot deduct that VAT.
· 8 min read
TaxesMoving to Spain with your car: the change-of-residence exemption
Anyone moving to Spain with their car can register it exempt from the registration tax if they lived abroad for at least twelve months, used the car for six months there, bought it with its taxes paid and do not sell it within a year. It is declared on form 06 within 60 days.
· 7 min read
TaxesImporting a car to the Canary Islands: IGIC, registration and paperwork
The Canary Islands charge IGIC rather than VAT, settled with the introduction declaration at customs: 9.5% up to 11 fiscal horsepower, 15% above and zero rate for electric cars. Registration tax rates are one point lower than on the mainland.
· 7 min read
TaxesImporting a car from outside the EU: customs, duty and VAT
A car bought outside the EU is declared at customs with a DUA and pays duty and import VAT before passing the ITV and being registered. Which documents are required, how the amount is calculated, relief for moving residence and what changes with the UK and Switzerland.
· 9 min read
TaxesHow much does it cost to import a car to Spain: every cost item
The cost of importing a car goes beyond its price: transport, VAT or customs, registration tax based on CO2, transfer tax if a private seller sells it, road tax, ITV, DGT fee, plates and an agent. Which amounts are official and what the rest depends on.
· 8 min read
TaxesForm 576 for an imported car: how to file it
Form 576 is the self-assessment of the registration tax. It is filed by whoever is going to register the car, once registration has been applied for and before it takes place, with the data from the ITV card. Filing it, normally online, gives you the CEM.
· 8 min read
