VAT on a car bought in another EU country: new or used

The VAT on a car bought in another European Union country depends on two things: whether the car is “new” for tax purposes and who sells it and who buys it. If it is new (delivered within six months of its first entry into service or having travelled no more than 6,000 kilometres), the VAT is paid in Spain even if you buy as a private individual and even if the seller is one too; as a private individual, you declare it on form 309. If it is used and you buy it as a private individual, there is no intra-Community acquisition subject to Spanish VAT; and if a professional sells it to you under the special used-goods scheme, the transaction is taxed in the country of origin.

When a car is “new” for VAT

Spain's VAT Act (Ley 37/1992) treats motorised land vehicles as new when either of these two circumstances applies:

• that they are delivered within six months of the date of their first entry into service;
• that they have not travelled more than 6,000 kilometres.

One of the two is enough. Beware of this: a car registered two years ago that has barely travelled 3,000 kilometres is “new” for VAT, and so is one that is four months old with 9,000 kilometres, because it is delivered within the six months. Before closing the purchase, look at the date of first registration and the real mileage shown in the documentation.

The same dividing line between new and used applies to the registration tax, which is a different tax and is paid in addition to VAT when it applies.

New car: VAT in Spain with form 309

The purchase of a new means of transport in another Member State is an intra-Community acquisition “whoever the seller and the buyer may be” (translated from the Spanish), including private individuals, according to the Spanish Tax Agency (AEAT). This type of transaction is taxed in the Member State of destination: if the car comes to the mainland or the Balearic Islands, the VAT is paid in Spain.

The general VAT rate is 21%. There are reduced rates for some vehicles intended for the regular transport of people with disabilities who use wheelchairs or have reduced mobility, which require the buyer's entitlement to be recognised beforehand. The person making the acquisition is the one who pays the tax, even if they are a private individual with no business activity.

It is declared on form 309, the non-periodic VAT return and payment form. According to the AEAT's instructions, for these purchases the deadline is thirty days from the transaction and, in any case, before the definitive registration. One 309 has to be filed for each car: two or more cannot be settled on the same return.

To register the car, the DGT (Spain's traffic authority) asks for proof of payment of the VAT (form 309 or 300) or proof that you are included in the register of VAT taxable persons. That is why it is best to file the 309 as soon as you have the invoice, rather than leaving it until the end.

If the seller of a new car has charged you the VAT of their country, ask them to clarify the invoice before paying the 309: the transaction is taxed at destination and there is no point in bearing the tax twice.

Used car bought as a private individual

Spanish law only subjects to VAT the intra-Community acquisitions of goods by businesses, professionals and legal entities when the seller is a business or professional. For a private individual, the only intra-Community purchase subject to it is that of new means of transport. So if you are a private individual and the car is already used, that purchase is not an intra-Community acquisition subject to Spanish VAT.

That does not mean there is nothing to pay. The car is subject to the registration tax when it is registered for the first time in Spain, and in a purchase between private individuals the DGT asks for the sale contract with its translation and proof of payment of, exemption from or non-liability to the Property Transfer Tax (Impuesto sobre Transmisiones Patrimoniales). Whether you have to pay it and how much depends on your case, so check with the tax office of your autonomous community before registering.

Used car sold by a professional

A dealer or used-car trader in another country can sell you a used car under the special used-goods scheme. In that case, as the AEAT points out, the purchase is not an intra-Community acquisition: the transaction is taxed in the State of origin and you do not declare VAT in Spain on it.

If the professional seller does not apply that scheme, the treatment depends on how the transaction is carried out, for example who transports the car, and on whether you buy as a private individual or as a company. Ask for the invoice to state which scheme it applies and, if it is not clear, consult the AEAT or a tax adviser before paying.

For registration, when you buy from a trader in another country the DGT asks for the invoice showing their VAT number.

If you buy as a company or self-employed

If you act as a business or professional, the purchase of a car from another business in the Union is, as a general rule, an intra-Community acquisition that is declared in Spain. The AEAT states that this VAT is generally settled on form 303, and that it can be deducted when the requirements of the law are met. If the car is new, to register it is enough to prove that you are in the register of VAT taxable persons. Deduction has its own rules for passenger cars: the law presumes that they are used for the business in a proportion of 50%, so review your case with your adviser.

Mistakes to avoid and when to seek advice

• Assuming a car is used when it is not. A car with few kilometres can be “new” for VAT even if it is years old.
• Paying the VAT twice. On a new car, the tax goes to the country of destination; check the seller's invoice before paying the 309.
• Leaving the 309 until after registering. The deadline is thirty days and, in any case, before the definitive registration.
• Forgetting that the Canary Islands, Ceuta and Melilla have a different scheme. For VAT purposes they are not considered Community territory; this guide refers to the mainland and the Balearic Islands.
• Confusing VAT with the registration tax. They are two different taxes and one does not replace the other.

Every transaction has its nuances, especially when a company is involved or the seller arranges the transport. If in doubt, consult the AEAT or a tax adviser. For the rest of the process, see how to import a car from Germany and how to register it with the DGT.

Sources consulted

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

• 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.
• Ley 38/1992, de 28 de diciembre, de Impuestos Especiales (texto consolidado). BOE.
• Adquisiciones y entregas intracomunitarias. Agencia Tributaria.
• Instrucciones del modelo 309. Agencia Tributaria.
• Matriculación de vehículos nuevos y vehículos provenientes del extranjero. DGT (sede electrónica).
• Real Decreto 2822/1998, Reglamento General de Vehículos (texto consolidado), anexo XIII. BOE.