Importing a car from Germany to Spain: steps and documents

Importing a car from Germany to Spain involves these steps: buy it with all its documents, bring it over, pass the pre-registration inspection at an ITV station (Spain's roadworthiness inspection), pay the taxes that apply (the registration tax and, if the car is new for VAT purposes, VAT in Spain), pay your town council's road tax and register it with the DGT (Spain's traffic authority). Because Germany is a European Union country, to register it you are not asked for the H1 import certificate that the DGT requires for cars bought outside the EU.

The steps, in order

1. Choose and check the car. Before paying, review its history, its documents and its condition. We give you a checklist in what to check before buying a used car in Europe.
2. Gather the seller's documents: registration certificate, technical documents and invoice or contract. We go through them in the next section.
3. Bring the car over by driving it or on a car transporter.
4. Pass the pre-registration inspection at an ITV station, which issues the ITV card. Details in the ITV inspection for an imported car.
5. Pay the taxes: the registration tax (form 576) and, depending on the case, VAT (form 309) or the Property Transfer Tax. Form 309 has a thirty-day deadline from the transaction, which may expire before the earlier steps are done.
6. Pay the road tax (IVTM) to the town council of your address.
7. Register the car with the DGT and order the plates. We explain it in how to register an imported car with the DGT.

If you are going to work out the full budget before deciding, also see the total cost of importing a car.

The documents you must bring from Germany

A paper left behind in Germany can later block the ITV or the registration. Before closing the purchase, make sure they will hand over:

• The complete registration certificate. If it is the European model, the DGT requires part I to be handed over, and also part II if it was issued. Without part II, the authority that issued it must confirm that you are entitled to register it again.
• The technical inspection card or the equivalent document from the country of origin, in the original.
• The certificate of conformity (CoC) if the car has EC type-approval, which at the ITV is accepted in place of the reduced data sheet. We explain it in what the certificate of conformity is.
• The invoice or the contract. If you buy from a dealer, the invoice showing their VAT number; if you buy from a private individual, the sales contract, which you will have to accompany with a translation.

If, when deregistering the car, the German authority keeps the original registration certificate and inspection card, the ITV stations' manual accepts photocopies duly certified by that authority, by the Ministry of Foreign Affairs of the country of origin or by its diplomatic representation in Spain.

New or used? It changes what you pay

For VAT and for the registration tax, a car is new if it is delivered within six months of its first entry into service or if it has not travelled more than 6,000 kilometres. One of the two conditions is enough, so a two-year-old car with very low mileage can still be new.

• New car: the purchase is an intra-Community acquisition even if you are a private individual, and VAT is paid in Spain with form 309, within thirty days of the transaction and always before registering.
• Used car bought by a private individual: it is not an intra-Community acquisition subject to Spanish VAT. If a professional sells it to you under the special scheme for second-hand goods, the transaction is taxed in the state of origin; if they do not apply it, the treatment depends on how the transaction is carried out.

We explain it in more detail in VAT on a car bought in the EU.

Bringing the car to Spain

You can drive it back yourself or hire a car transporter. If you drive it, you will need plates and insurance that allow you to drive during the journey: ask the seller or the German authorities which temporary registration option fits your case, and do not assume that the previous owner's plate will do for you.

Once here, do not simply keep driving it with the foreign plates. If you reside in Spain and do not apply for definitive registration within the 30 days following the start of its use here, the registration tax falls due anyway. And remember that to pass the ITV you must show the vehicle's insurance.

Which taxes are paid

Registration tax. It applies to the first definitive registration in Spain of new or used vehicles, even if the car has been registered in Germany for years. It is declared with form 576 before registering. The base is the VAT taxable base of the purchase for a new car and the market value for a used one, and the rate depends on the official CO2 emissions: with the national rates for the mainland and the Balearic Islands, 0% up to 120 g/km and 14.75% from 200 g/km, with intermediate brackets. Valencia applies 16% and Murcia 15.9% in the highest bracket, according to the Spanish Tax Agency (AEAT). We detail it in how the registration tax is calculated.

VAT. In Spain you declare it yourself if the car is new for the purposes of the tax or if you buy as a company or professional from another trader who does not apply the special scheme for second-hand goods. The general rate is 21%.

Property Transfer Tax. In a purchase between private individuals, the DGT asks for proof of payment, or proof that the purchase is exempt or not subject to the tax. Whether you have to pay it and how much depends on your case: check with your autonomous community's tax office.

Road tax. It must be paid at the town council of your address and the proof attached to the registration application.

ITV and DGT registration

At the ITV, the station checks the documents, that the car matches them, and its technical condition. If the car comes with a German inspection that is still valid under the Spanish frequencies, the inspection is limited to the chassis number and unauthorised modifications; if not, a full one is carried out, except for the documents and plates items. If the result is favourable, a type A ITV card is issued.

With the ITV card and the proof of the taxes, the registration is requested from the Traffic Office (Jefatura de Tráfico) of your province, online or by appointment. The fee for registering a vehicle, except mopeds, is fee 1.1, of €99.77, and the DGT sets a maximum period of 3 months to decide. With the registration certificate (permiso de circulación) you can now order the plates.

Mistakes to avoid

• Buying without part II of the registration certificate or without the CoC. You then have to ask the German authority for confirmations or provide additional technical documentation.
• Working out VAT without looking at the mileage. A car with low mileage can be “new” for VAT.
• Not proving the CO2 emissions. If they are not proven, the car is taxed in the 4th bracket of the registration tax.
• Leaving form 309 for last. It must be filed within thirty days of the transaction and, in any case, before definitive registration.
• Not checking the environmental label that applies to it. We explain how it is assigned in the environmental label for an imported car.

This guide refers to the mainland and the Balearic Islands: for VAT purposes, the Canary Islands, Ceuta and Melilla are not considered Community territory, and the registration tax has different rates there. In the Basque Country and Navarre, the proof of the registration tax is issued by their regional tax authority (Hacienda Foral). Each case has its nuances: if in doubt, consult the Spanish Tax Agency (AEAT), the DGT or an administrative agent.

Sources consulted

Checked on 11 October 2026. We link to the original source so that you can consult the current text.

• Matriculación de vehículos nuevos y vehículos provenientes del extranjero. DGT (sede electrónica).
• Manual de procedimiento de inspección de las estaciones ITV, versión 7.9. Ministerio de Industria y Turismo.
• Real Decreto 2822/1998, Reglamento General de Vehículos (texto consolidado), anexo XIII. BOE.
• Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido (texto consolidado). BOE.
• ¿Cuál es la delimitación de medios de transporte nuevos respecto a usados?. Agencia Tributaria.
• Adquisiciones y entregas intracomunitarias. Agencia Tributaria.
• Instrucciones del modelo 309. Agencia Tributaria.
• ¿En qué plazo debo presentar la declaración?. Agencia Tributaria.
• Real Decreto 920/2017, de 23 de octubre, por el que se regula la inspección técnica de vehículos (texto consolidado). BOE.
• Ley 38/1992, de 28 de diciembre, de Impuestos Especiales (texto consolidado). BOE.
• Modelo 576. Agencia Tributaria.
• Primera matriculación de medios de transporte: tipos impositivos. Agencia Tributaria.
• Comprar o arrendar un vehículo en otro país de la UE. Comisión Europea (Tu Europa).