Do you want to start selling cars professionally? Before posting your first advert, you need to register legally as a vehicle trader. But… self-employed or a limited company? What tax code should you use? What is REBU? This guide explains everything step by step so you can get off to a good start and avoid mistakes that end up costing money.
1. Self-employed or limited company: which legal structure suits you best?
✅ Quick comparison:
Option | Advantages | Disadvantages |
|---|---|---|
Self-employed | Quick to register, low initial costs, simple management | You are liable with your assets, variable income tax |
Limited company (SL) | Limited liability, more professional image | Incorporation costs (~€600), more bureaucracy |
Practical advice:
If you are starting out on your own and with a small investment, self-employed is enough.
If you plan to grow, have partners or invoice more than €150,000/year, consider a limited company from the outset.
2. Registration with the tax office: correct CNAE and IAE codes
When you register with the tax office (form 036 or 037), you must indicate your activity using two key codes:
CNAE: 4511 (sale of cars and light motor vehicles)
IAE: Heading 615.1 or 612.3 (vehicle trade)
Both codes are used to define your activity for the tax authorities and Social Security.
3. REBU: should you apply it?
What is REBU?
The Special Scheme for Used Goods (REBU) allows you to pay tax only on the profit margin (not on the full sale price). It is ideal if you buy cars from private individuals.
When should you use it?
✅ When you buy from private individuals or other professionals who also use REBU.
❌ It cannot be used if you buy from companies with VAT itemised separately or if you import.
How do you activate it?
When registering with the tax office, tick the box corresponding to REBU on form 036 and keep specific purchase and sales records.
4. Step-by-step procedures to get started
Registration with the tax office (form 036/037): define your activity, VAT type (REBU or standard), and legal structure.
Registration with Social Security:
As self-employed: in the RETA (deadline of 60 days from registration with the tax office)
As a limited company: register the director and workers under the general scheme.
Business bank account: essential if you operate as a limited company.
Commercial Registry (limited company only): incorporation deed and articles of association.
Professional public liability insurance (recommended): covers you in the event of possible claims.
Mandatory records if you apply REBU: purchase and sales books with the details of each transaction.
5. Extra tips and common mistakes
Do not wait until you sell to register. If you invoice without being registered, the tax office can fine you.
Keep all purchase invoices, even if they are from private individuals. You will need them to justify the use of REBU.
Ask for help from an accountant with experience in vehicle trading. You will avoid mistakes that can cost you a lot.
✅ Practical conclusion
Registering as a vehicle trader in Spain is not complicated, but it does require doing it properly from the start.
Decide whether it is better for you to be self-employed or set up a limited company.
Use the correct codes (CNAE 4511, IAE 612.3).
Choose whether you will apply REBU and activate it from the beginning.
Complete all administrative procedures: tax office, Social Security, records and insurance.
Want to simplify all this? With Dealcar you can keep track of your activity, generate REBU records and manage sales with ease.
Request a no-obligation demo and start professionalising your business.
Do you want to start selling cars professionally? Before posting your first advert, you need to register legally as a vehicle trader. But… self-employed or a limited company? What tax code should you use? What is REBU? This guide explains everything step by step so you can get off to a good start and avoid mistakes that end up costing money.
1. Self-employed or limited company: which legal structure suits you best?
✅ Quick comparison:
Option | Advantages | Disadvantages |
|---|---|---|
Self-employed | Quick to register, low initial costs, simple management | You are liable with your assets, variable income tax |
Limited company (SL) | Limited liability, more professional image | Incorporation costs (~€600), more bureaucracy |
Practical advice:
If you are starting out on your own and with a small investment, self-employed is enough.
If you plan to grow, have partners or invoice more than €150,000/year, consider a limited company from the outset.
2. Registration with the tax office: correct CNAE and IAE codes
When you register with the tax office (form 036 or 037), you must indicate your activity using two key codes:
CNAE: 4511 (sale of cars and light motor vehicles)
IAE: Heading 615.1 or 612.3 (vehicle trade)
Both codes are used to define your activity for the tax authorities and Social Security.
3. REBU: should you apply it?
What is REBU?
The Special Scheme for Used Goods (REBU) allows you to pay tax only on the profit margin (not on the full sale price). It is ideal if you buy cars from private individuals.
When should you use it?
✅ When you buy from private individuals or other professionals who also use REBU.
❌ It cannot be used if you buy from companies with VAT itemised separately or if you import.
How do you activate it?
When registering with the tax office, tick the box corresponding to REBU on form 036 and keep specific purchase and sales records.
4. Step-by-step procedures to get started
Registration with the tax office (form 036/037): define your activity, VAT type (REBU or standard), and legal structure.
Registration with Social Security:
As self-employed: in the RETA (deadline of 60 days from registration with the tax office)
As a limited company: register the director and workers under the general scheme.
Business bank account: essential if you operate as a limited company.
Commercial Registry (limited company only): incorporation deed and articles of association.
Professional public liability insurance (recommended): covers you in the event of possible claims.
Mandatory records if you apply REBU: purchase and sales books with the details of each transaction.
5. Extra tips and common mistakes
Do not wait until you sell to register. If you invoice without being registered, the tax office can fine you.
Keep all purchase invoices, even if they are from private individuals. You will need them to justify the use of REBU.
Ask for help from an accountant with experience in vehicle trading. You will avoid mistakes that can cost you a lot.
✅ Practical conclusion
Registering as a vehicle trader in Spain is not complicated, but it does require doing it properly from the start.
Decide whether it is better for you to be self-employed or set up a limited company.
Use the correct codes (CNAE 4511, IAE 612.3).
Choose whether you will apply REBU and activate it from the beginning.
Complete all administrative procedures: tax office, Social Security, records and insurance.
Want to simplify all this? With Dealcar you can keep track of your activity, generate REBU records and manage sales with ease.
Request a no-obligation demo and start professionalising your business.
