HEALTHPLAN MAGAZINE

If you are a citizen of the European Union and wish to visit Spain and drive your vehicle, you do not need to take any specific actions. However, if you are a resident in the country, it is mandatory to register your foreign-registered vehicle in Spain, and you have one month from becoming a resident to do so and obtain Spanish plates for your vehicle.

For a citizen who wants to transfer their usual vehicle from another EU country, the following three steps need to be followed for re-registration:

• Step 1: Take your vehicle and the documentation from the country of origin to an ITV (vehicle roadworthiness test) station. The ITV station will perform a physical verification of the vehicle and documentation, and if everything is correct, it will generate the corresponding ITV technical sheet of the vehicle in Spanish format.
• Step 2: Pay the necessary taxes for the vehicle's registration and obtain the corresponding receipts of payment. This includes paying the Road Tax (IVTM) with the municipality where you live and the Registration Tax with the National Tax Office (AEAT), except in the case of trailers.
• Step 3: Submit the documentation obtained in the preceding steps, along with the registration application and your identity and residence documents, to the Directorate-General for Traffic (DGT). After reviewing all the documents, the DGT will register the vehicle and provide you with the vehicle registration certificate.

In case you are unable to complete the registration procedure within the one-month deadline, you can apply to the DGT for temporary registration of your vehicle. You will receive green temporary registration plates with which you can drive your vehicle for two months (extendable) while you complete the proper registration process. See further below for full details.

Below we provide you with some additional information for each of the steps above.

STEP 1: Take your vehicle to the ITV testing station

To get your vehicle registered in Spain, you will need to take it to an ITV station for a physical inspection to make sure it is roadworthy and not a danger to yourself and other road users. Don't forget to take the following documentation with you:

• Vehicle registration certificate from the country of origin
• Certificate of Conformity (CoC)
• Purchase agreement or invoice (if you are not the owner of the vehicle recorded in the vehicle registration certificate)

Once the inspection is completed and all the documentation is verified, the ITV station will provide you with the vehicle's ITV Card in Spanish format.

If the vehicle's current year's ITV is not valid, it will have to pass the corresponding technical inspection.

Learn more about the ITV test in Spain.

STEP 2: Pay the vehicle’s registration tax

Once your vehicle has completed and passed the ITV inspection, you will need to pay the corresponding import taxes.

To register a vehicle, the individual is responsible for declaring and paying the relevant taxes. These include:

• Payment receipt, exemption documentation, or confirmation that the Registration Tax is not applicable, which must be obtained from the National Tax Office (AEAT). Trailers are exempt from this tax.
• Payment receipt or exemption documentation for the Road Tax (IVTM), which is charged annually by the individual's municipality based on the vehicle's power. To learn about payment options and amounts, contact your local town hall.
• It is crucial to retain the tax payment receipts for future reference.

If the car was bought within the EU, you are exempt from having to pay the specific customs tax or import duty (IPSI).

In terms of VAT, there are different rules depending on whether it is a new car – i.e., it has been in use for no more than 6 months, or it has been driven for no more than 6000 km, or a used/second-hand car – which is a car that is more than 6 months old or has more than 6000 km on the clock. It also depends on whether you paid VAT at the time of purchase.

• If you bought the car tax-free in another EU country, you will have to pay 21% of the value of the car in VAT (IVA) in Spain.
• If you paid this tax when the vehicle was purchased, you should not have to pay it twice. However, depending on your situation, you may need to pay again in Spain and claim the VAT back from your home country. For more details about VAT on imported cars within the EU, you can check the European Commission website, which provides more details related to different scenarios.

You will need to pay the registration tax (IEDMT) when you import a foreign car and re-register the car to Spain. The registration tax on imported cars in Spain is based on market value and the CO2 emissions it produces. These are both important considerations, as you may think that it is good to bring an older car, as the market value is less, however, if it has high CO2 emissions, then it will negate this fact.

Market value can be calculated based on the purchase price minus the period of time it has been in operation. For example:

- 0-1 year = full market value
- 1-2 years = market value minus 20%
- 2-4 years = market value minus 30%
- 4-10 years = market value minus 50%
- 10+ years = market value minus 80%

The CO2 emissions are based on the levels of CO2 emitted into the environment. For example:

- Emission levels 120-160g of CO2 = 4.75%
- Emission levels 160-200g of CO2 = 9.75%
- Vehicles not rated for CO2 emissions = 12%
- Emission levels 200g+ of CO2 = 14.75%

STEP 3: Register the vehicle with the DGT

You can register your vehicle either online through the DGT's electronic register or in person by submitting all the required documents to any vehicle registration authority (of the DGT). In the latter case, you need to schedule an appointment in advance. The registration process incurs a fee that varies depending on the type of vehicle you want to register.

To complete the registration process, you need to provide the following documents:

• A completed registration application on the official form.
• An identity document of the vehicle's owner that verifies your identity and address, such as DNI (National Identity Document), Spanish driver's licence, residence card, passport plus foreign resident identification number (NIE).
• The vehicle's ITV Card issued by an ITV station.
• The original documentation of the vehicle from the country of origin.
• Proof of payment of the applicable taxes.
• Proof of the tax address of the vehicle.
• If the vehicle was purchased, the invoice or contract of sale.
• Payment number or receipt of the fee for the registration process.

The applicable fee for 2022 is EUR 99.77 for any type of vehicle except for mopeds, which incur a fee of EUR 27.85 for 2022 (fee number 1.1 and 1.2, respectively). You can pay the fee online or at the DGT's offices using a credit card, but cash payment is not accepted. Once all the documents are verified and approved, the DGT will assign a registration number and provide you with a vehicle registration certificate.

After completing the registration process, you need to purchase registration plates from a specialised shop and install them on the vehicle.

Temporary registration and green plates

If you're unable to complete the registration process for your vehicle within the given one-month deadline due to personal reasons, you can opt for temporary registration by applying to the DGT. This process will provide you with green temporary registration plates that you can use to drive your vehicle for a period of 2 months, which can be extended while you complete the permanent registration process.

To temporarily register your vehicle and obtain the green plates, you can either apply online through the DGT's electronic register or in person by submitting all the necessary documents to any vehicle registration authority (of the DGT). However, in the latter case, you will need to request an appointment in advance. A fee will be charged for this procedure, which will vary depending on the type of vehicle you want to register.

To complete the temporary registration process, you will need to provide the following documents:

• A completed registration application in the official form.
• An identity document of the vehicle's owner, which can be a DNI (National Identity Document), Spanish driver's licence, residence card, passport plus foreign resident identification number (NIE).
• Payment number or receipt of having paid fee number 1.4 (EUR 20.61) for 2022, which can be paid using a credit card at the DGT offices.

After completing the procedure, you will need to purchase the green registration plates from a specialist shop and install them on the vehicle. Once done, you can use the vehicle for 2 months with the green plates while completing the permanent registration process.

See the official page for further details on obtaining your temporary green plates.