Table of Contents
Does it make sense to import cars for resale in Spain?
Importing from the European Union: advantages and simplified process
Importing from outside the EU: customs procedures and additional costs
Homologation in Spain: when is it necessary and what does it entail?
Taxes to pay in Spain after importation
Registration with the DGT: steps and documentation
How to calculate the real profitability of an import
Common mistakes when importing cars for resale
Frequently Asked Questions
Does it make sense to import cars for resale in Spain?
The answer depends on the business model, the volume, and the capacity to manage the process efficiently. Importing a car on a one-off basis can turn out to be more expensive than expected if you do not master the procedures. Doing it systematically with a well-defined process can offer margins that are not available in the domestic market.
There are three scenarios where importing makes the most sense. First, high-turnover vehicles in short supply in Spain: models with high demand and low supply in the domestic market can be found more easily and at a better price in Germany, Belgium, or Portugal. Second, high-end vehicles with a significant price differential between markets: some premium models have notably lower second-hand prices in Germany or East European countries than in Spain. Third, vehicles with equipment or versions not marketed in Spain that have a niche demand.
What does not make sense is to import standard vehicles available in the domestic market simply because "they are cheaper in Germany". Transport, homologation, and registration costs, plus management time, usually eat up the price differential if there is not a sufficient initial margin. To assess whether importing fits your business model, the guide on profitability when importing cars from the EU offers a detailed analysis with real figures.
Importing from the European Union: advantages and simplified process
Importing a vehicle from another country in the European Union is significantly simpler than doing so from outside the EU. There are no customs procedures, no import duty, and the vehicle travels with its original documentation without the need for a DUA (Single Administrative Document).
The general process for an EU vehicle is:
1. Purchase of the vehicle in the country of origin. If you buy from a professional (dealership, renting company, auction house), you receive an invoice with the VAT of the country of origin. For B2B intra-community transactions, VAT is not applied in origin if the buyer is registered as an intra-community operator (active ROI number). In that case, VAT is self-charged in Spain (reverse charge mechanism) and declared on form 349.
If you buy from an individual in another EU country, there is no VAT on the transaction and you can apply REBU (second-hand goods scheme) on resale, just as with a purchase from an individual in Spain.
2. Transport of the vehicle to Spain. The options are a specialised carrier (between €300 and €800 depending on distance and transport type) or driving the vehicle. If you drive it from an EU country, you need valid insurance to drive through each transit country. In Germany and Belgium, to drive a newly purchased car that does not yet have a Spanish registration plate, a temporary export plate must be requested.
3. Homologation MOT (ITV) if the vehicle comes from a country with left-hand drive (United Kingdom, Ireland, Cyprus, Malta). In this case, the vehicle may require technical adaptations (headlight relocation, light adjustments) before passing the MOT in Spain.
4. Registration in Spain. With the vehicle's documentation, the purchase invoice, and proof of payment of the IEDMT (Special Tax on Certain Means of Transport) if applicable, the Spanish registration is processed at the DGT (Directorate-General for Traffic) or through an agency.
VAT in intra-community transactions. This is the point that generates the most doubt. If you buy from a professional in another EU country with your active ROI number, the transaction is an intra-community acquisition exempt from VAT at origin. You must declare the VAT in Spain (you charge and deduct it in the same form 303, with a neutral effect if you have full deduction rights). If you buy without an ROI or from an individual, the treatment is different. Consulting a tax advisor before your first intra-community operations avoids costly errors.
Importing from outside the EU: customs procedures and additional costs
Importing a vehicle from outside the European Union involves going through Spanish customs, which adds costs and time to the process. The most common origins for dealerships are Morocco, Japan, and the United States, although each has its own particularities.
Customs procedures.
The vehicle must be presented to the Tax Agency for import clearance. The document proving that the vehicle has correctly cleared customs is the DUA (Documento Único Administrativo), which is essential for subsequent registration in Spain.
Customs costs are:
Import duty: 6.5% of the customs value of the vehicle (purchase price plus transport to the EU border). This percentage is the general EU tariff for motor vehicles. Some countries have free trade agreements with the EU that reduce or eliminate this tariff.
Import VAT: 21% on the customs value plus the duty. This VAT can be deducted in the quarterly return if the vehicle is intended for business activity.
Example of customs costs:
A vehicle purchased in Japan for €12,000 with transport cost to Spain of €1,500:
Concept | Amount |
|---|---|
Customs value | €13,500 |
Duty (6.5%) | €877.50 |
VAT Base (13,500 + 877.50) | €14,377.50 |
Import VAT (21%) | €3,019.28 |
Total customs cost | €3,896.78 |
The import VAT (€3,019.28) is deductible if you use the vehicle for business activity. The duty (€877.50) is not deductible: it is a cost incorporated into the purchase price of the vehicle and reduces the margin on the operation.
Homologation for vehicles from outside the EU.
Vehicles manufactured for other markets (United States, Japan) frequently do not comply with European technical standards. Before they can be registered in Spain, they must undergo an individual homologation process at an authorised MOT (ITV) centre, which includes verification of safety systems, emissions, and compatibility with European regulations. If the vehicle does not pass homologation, it cannot be registered in Spain.
This process can cost between €300 and €1,000 depending on the necessary adaptations and can take several weeks if technical modifications have to be made. For vehicles from countries with regulations similar to Europe (Switzerland, Norway, some models from Morocco), the process is usually simpler.
Homologation in Spain: when is it necessary and what does it entail
Homologation is the process by which it is verified that a vehicle meets the technical requirements to drive in Spain. Not all imported vehicles need it.
Individual homologation is not needed for:
EU vehicles with a valid European Certificate of Conformity (CoC). The CoC is the document issued by the manufacturer certifying that the vehicle complies with European standards. If the vehicle has a CoC and was manufactured for the European market, registration is direct.
Individual homologation is needed for:
Vehicles from outside the EU without a CoC
Vehicles substantially modified from their factory configuration
Vehicles from countries with left-hand drive that require technical adaptations
Very old vehicles with no applicable reference regulations
Individual homologation is carried out at an MOT (ITV) station authorised for this type of inspection (not all of them are). The result can be: suitable (direct registration), suitable with conditions (modifications must be made and return), or unsuitable (the vehicle cannot be registered in Spain).
Verifying before buying a vehicle outside the EU whether it has a CoC or if it can be homologated avoids imports that end up being unfeasible.
Taxes to pay in Spain after importation
Once the vehicle is in Spain with all documentation in order, the corresponding taxes must be settled before it can be registered.
Special Tax on Certain Means of Transport (IEDMT). Popularly known as the "registration tax", it taxes the first registration of vehicles in Spain. It applies to both new and imported used vehicles. The rate varies depending on the vehicle's CO2 emissions:
CO2 emissions | IEDMT Rate |
|---|---|
Up to 120 g/km | 0% (exempt) |
Between 121 and 159 g/km | 4.75% |
Between 160 and 199 g/km | 9.75% |
200 g/km or more | 14.75% |
Pure electric vehicles | 0% (exempt) |
The taxable base for used vehicles is not the purchase price, but the market value in Spain of the vehicle at the time of registration. The Tax Agency publishes valuation tables that are updated periodically. For vehicles several years old, the market value is significantly lower than the price of a new vehicle, so the effective IEDMT is lower.
ITP (Property Transfer Tax). This is paid by the private buyer when they purchase the vehicle already registered in Spain. It is not paid by the professional dealership on import: the professional pays VAT, not ITP.
Registration with the DGT: steps and documentation
Once the taxes are settled, the vehicle can be registered with the DGT. The necessary documentation varies according to the vehicle's origin, but generally includes:
For EU vehicles with CoC: purchase invoice, European Certificate of Conformity, proof of payment of the IEDMT (if applicable), valid insurance, and proof of payment of the registration fee.
For vehicles from outside the EU: all of the above plus the customs DUA, the individual homologation certificate issued by the MOT (ITV) and, if applicable, proof of payment of VAT and customs duty.
The procedure can be carried out directly at the corresponding Provincial Traffic Headquarters or through an agency. For dealerships that import with some regularity, working with an agency specialised in registrations saves time and reduces the risk of documentary errors that delay the process.
If the procedures are prolonged, the DGT allows you to apply for a temporary registration (green plates) which allows you to drive for two extendable months while final registration is completed.
How to calculate the real profitability of an import
The most common mistake when evaluating an import is calculating the margin only on the difference between the purchase price in origin and the expected sale price in Spain. The real margin includes all intermediate costs.
Calculation template for an import from the EU:
Concept | Estimated amount |
|---|---|
Purchase price at origin | X € |
Transport to Spain | €300-800 |
Administrative management (ROI, form 349) | €100-200 |
MOT (ITV) and homologation (if necessary) | €200-500 |
IEDMT (if applicable, according to emissions) | % on market value |
Registration and DGT fees | €100-150 |
Preparation and servicing | €300-800 |
Financial cost (days until sale) | Variable |
Total cost of the operation | Sum of all of the above |
Expected selling price in Spain | Y € |
Real gross margin | Y − Total cost |
Only if that real gross margin comfortably exceeds the margin you would obtain by buying an equivalent vehicle on the domestic market does the import make sense. The guide on when it is profitable to import cars includes numerical examples with real cases from different origins and vehicle profiles.
To delve deeper into margin management and profitability KPIs in a dealership, you can consult the article on how to calculate gross and net margin on used cars.
Common mistakes when importing cars for resale
Not verifying if the vehicle has a CoC before buying it. A vehicle without a CoC that cannot be homologated in Spain is a vehicle you cannot sell. Confirming this point before paying is the first filter.
Not including the duty in the profitability calculation. The duty is not deductible: it is a direct cost that reduces the margin. Forgetting it in the prior calculation leads to operations that look profitable on paper and are not in practice.
Not registering as an intra-community operator before the first purchase in the EU. If you buy without an active ROI number, the operation cannot benefit from the intra-community VAT exemption and you pay the VAT of the country of origin, which you then have to recover via refund. The process is long and complicated. Registration as an intra-community operator is requested from the AEAT (Tax Agency) and takes between 2 and 6 weeks.
Buying vehicles with undeclared damage in the country of origin. Accident histories are not always shared between European countries. A car that appears clean in Germany may have had an unregistered accident in the Spanish system. Ordering a CARFAX report or equivalent before buying at origin is a basic protective measure.
Underestimating management time. A well-executed import from the EU can be completed in 2-3 weeks. If there are documentary issues, the homologation gets complicated, or there are customs delays, it can drag on to 6-8 weeks. That time is stock tied up without generating income.
More than 750 dealerships already use Dealcar to manage their daily operations
When you import vehicles, the documentation for each transaction is more extensive than in a national purchase: origin invoice, DUA, homologation certificate, IEDMT proof of payment, registration. Dealcar allows you to centralise all that documentation in the digital file of each vehicle, keep the real acquisition cost updated with all intermediate expenses, and have control of the real margin of each unit from start to finish.
If you want to see how it works, you can book a free demo at dealcar.io.
Frequently Asked Questions
Can I apply REBU if I import a car bought from an individual in Germany?
Yes, if the vehicle was purchased from an individual who did not charge VAT and you meet the rest of the REBU requirements. Buying from an individual in another EU country has the same treatment as buying from an individual in Spain: no VAT on the transaction, with the possibility of applying REBU on resale.
How long does it take to complete an import from the EU?
Under normal conditions, with documentation in order and without the need for individual homologation, between 10 and 20 business days. If the vehicle needs technical adaptations or there are documentary issues, it can take 4-6 weeks.
Do I have to submit form 349 for each intra-community purchase?
Form 349 is a summary declaration of intra-community transactions that is submitted quarterly (or monthly if the volume exceeds €50,000 quarterly). It includes all intra-community acquisitions for the period, not a declaration for each individual transaction.
Do vehicles imported from outside the EU pay ITP?
No, if the final buyer is a professional. The ITP is paid by the individual buyer when they purchase a vehicle already registered in Spain. The professional dealership that imports and registers the vehicle pays VAT (deductible) and IEDMT, but not ITP.
Can I register an imported car directly in a client's name?
Yes, technically it is possible. In practice, most dealerships register the vehicle in their own name first and then transfer it to the buyer, because they can then offer a warranty on a vehicle already in order in Spain. Registering directly in the client's name implies that the client assumes the management of the IEDMT and potential complications in the process.
Table of Contents
Does it make sense to import cars for resale in Spain?
Importing from the European Union: advantages and simplified process
Importing from outside the EU: customs procedures and additional costs
Homologation in Spain: when is it necessary and what does it entail?
Taxes to pay in Spain after importation
Registration with the DGT: steps and documentation
How to calculate the real profitability of an import
Common mistakes when importing cars for resale
Frequently Asked Questions
Does it make sense to import cars for resale in Spain?
The answer depends on the business model, the volume, and the capacity to manage the process efficiently. Importing a car on a one-off basis can turn out to be more expensive than expected if you do not master the procedures. Doing it systematically with a well-defined process can offer margins that are not available in the domestic market.
There are three scenarios where importing makes the most sense. First, high-turnover vehicles in short supply in Spain: models with high demand and low supply in the domestic market can be found more easily and at a better price in Germany, Belgium, or Portugal. Second, high-end vehicles with a significant price differential between markets: some premium models have notably lower second-hand prices in Germany or East European countries than in Spain. Third, vehicles with equipment or versions not marketed in Spain that have a niche demand.
What does not make sense is to import standard vehicles available in the domestic market simply because "they are cheaper in Germany". Transport, homologation, and registration costs, plus management time, usually eat up the price differential if there is not a sufficient initial margin. To assess whether importing fits your business model, the guide on profitability when importing cars from the EU offers a detailed analysis with real figures.
Importing from the European Union: advantages and simplified process
Importing a vehicle from another country in the European Union is significantly simpler than doing so from outside the EU. There are no customs procedures, no import duty, and the vehicle travels with its original documentation without the need for a DUA (Single Administrative Document).
The general process for an EU vehicle is:
1. Purchase of the vehicle in the country of origin. If you buy from a professional (dealership, renting company, auction house), you receive an invoice with the VAT of the country of origin. For B2B intra-community transactions, VAT is not applied in origin if the buyer is registered as an intra-community operator (active ROI number). In that case, VAT is self-charged in Spain (reverse charge mechanism) and declared on form 349.
If you buy from an individual in another EU country, there is no VAT on the transaction and you can apply REBU (second-hand goods scheme) on resale, just as with a purchase from an individual in Spain.
2. Transport of the vehicle to Spain. The options are a specialised carrier (between €300 and €800 depending on distance and transport type) or driving the vehicle. If you drive it from an EU country, you need valid insurance to drive through each transit country. In Germany and Belgium, to drive a newly purchased car that does not yet have a Spanish registration plate, a temporary export plate must be requested.
3. Homologation MOT (ITV) if the vehicle comes from a country with left-hand drive (United Kingdom, Ireland, Cyprus, Malta). In this case, the vehicle may require technical adaptations (headlight relocation, light adjustments) before passing the MOT in Spain.
4. Registration in Spain. With the vehicle's documentation, the purchase invoice, and proof of payment of the IEDMT (Special Tax on Certain Means of Transport) if applicable, the Spanish registration is processed at the DGT (Directorate-General for Traffic) or through an agency.
VAT in intra-community transactions. This is the point that generates the most doubt. If you buy from a professional in another EU country with your active ROI number, the transaction is an intra-community acquisition exempt from VAT at origin. You must declare the VAT in Spain (you charge and deduct it in the same form 303, with a neutral effect if you have full deduction rights). If you buy without an ROI or from an individual, the treatment is different. Consulting a tax advisor before your first intra-community operations avoids costly errors.
Importing from outside the EU: customs procedures and additional costs
Importing a vehicle from outside the European Union involves going through Spanish customs, which adds costs and time to the process. The most common origins for dealerships are Morocco, Japan, and the United States, although each has its own particularities.
Customs procedures.
The vehicle must be presented to the Tax Agency for import clearance. The document proving that the vehicle has correctly cleared customs is the DUA (Documento Único Administrativo), which is essential for subsequent registration in Spain.
Customs costs are:
Import duty: 6.5% of the customs value of the vehicle (purchase price plus transport to the EU border). This percentage is the general EU tariff for motor vehicles. Some countries have free trade agreements with the EU that reduce or eliminate this tariff.
Import VAT: 21% on the customs value plus the duty. This VAT can be deducted in the quarterly return if the vehicle is intended for business activity.
Example of customs costs:
A vehicle purchased in Japan for €12,000 with transport cost to Spain of €1,500:
Concept | Amount |
|---|---|
Customs value | €13,500 |
Duty (6.5%) | €877.50 |
VAT Base (13,500 + 877.50) | €14,377.50 |
Import VAT (21%) | €3,019.28 |
Total customs cost | €3,896.78 |
The import VAT (€3,019.28) is deductible if you use the vehicle for business activity. The duty (€877.50) is not deductible: it is a cost incorporated into the purchase price of the vehicle and reduces the margin on the operation.
Homologation for vehicles from outside the EU.
Vehicles manufactured for other markets (United States, Japan) frequently do not comply with European technical standards. Before they can be registered in Spain, they must undergo an individual homologation process at an authorised MOT (ITV) centre, which includes verification of safety systems, emissions, and compatibility with European regulations. If the vehicle does not pass homologation, it cannot be registered in Spain.
This process can cost between €300 and €1,000 depending on the necessary adaptations and can take several weeks if technical modifications have to be made. For vehicles from countries with regulations similar to Europe (Switzerland, Norway, some models from Morocco), the process is usually simpler.
Homologation in Spain: when is it necessary and what does it entail
Homologation is the process by which it is verified that a vehicle meets the technical requirements to drive in Spain. Not all imported vehicles need it.
Individual homologation is not needed for:
EU vehicles with a valid European Certificate of Conformity (CoC). The CoC is the document issued by the manufacturer certifying that the vehicle complies with European standards. If the vehicle has a CoC and was manufactured for the European market, registration is direct.
Individual homologation is needed for:
Vehicles from outside the EU without a CoC
Vehicles substantially modified from their factory configuration
Vehicles from countries with left-hand drive that require technical adaptations
Very old vehicles with no applicable reference regulations
Individual homologation is carried out at an MOT (ITV) station authorised for this type of inspection (not all of them are). The result can be: suitable (direct registration), suitable with conditions (modifications must be made and return), or unsuitable (the vehicle cannot be registered in Spain).
Verifying before buying a vehicle outside the EU whether it has a CoC or if it can be homologated avoids imports that end up being unfeasible.
Taxes to pay in Spain after importation
Once the vehicle is in Spain with all documentation in order, the corresponding taxes must be settled before it can be registered.
Special Tax on Certain Means of Transport (IEDMT). Popularly known as the "registration tax", it taxes the first registration of vehicles in Spain. It applies to both new and imported used vehicles. The rate varies depending on the vehicle's CO2 emissions:
CO2 emissions | IEDMT Rate |
|---|---|
Up to 120 g/km | 0% (exempt) |
Between 121 and 159 g/km | 4.75% |
Between 160 and 199 g/km | 9.75% |
200 g/km or more | 14.75% |
Pure electric vehicles | 0% (exempt) |
The taxable base for used vehicles is not the purchase price, but the market value in Spain of the vehicle at the time of registration. The Tax Agency publishes valuation tables that are updated periodically. For vehicles several years old, the market value is significantly lower than the price of a new vehicle, so the effective IEDMT is lower.
ITP (Property Transfer Tax). This is paid by the private buyer when they purchase the vehicle already registered in Spain. It is not paid by the professional dealership on import: the professional pays VAT, not ITP.
Registration with the DGT: steps and documentation
Once the taxes are settled, the vehicle can be registered with the DGT. The necessary documentation varies according to the vehicle's origin, but generally includes:
For EU vehicles with CoC: purchase invoice, European Certificate of Conformity, proof of payment of the IEDMT (if applicable), valid insurance, and proof of payment of the registration fee.
For vehicles from outside the EU: all of the above plus the customs DUA, the individual homologation certificate issued by the MOT (ITV) and, if applicable, proof of payment of VAT and customs duty.
The procedure can be carried out directly at the corresponding Provincial Traffic Headquarters or through an agency. For dealerships that import with some regularity, working with an agency specialised in registrations saves time and reduces the risk of documentary errors that delay the process.
If the procedures are prolonged, the DGT allows you to apply for a temporary registration (green plates) which allows you to drive for two extendable months while final registration is completed.
How to calculate the real profitability of an import
The most common mistake when evaluating an import is calculating the margin only on the difference between the purchase price in origin and the expected sale price in Spain. The real margin includes all intermediate costs.
Calculation template for an import from the EU:
Concept | Estimated amount |
|---|---|
Purchase price at origin | X € |
Transport to Spain | €300-800 |
Administrative management (ROI, form 349) | €100-200 |
MOT (ITV) and homologation (if necessary) | €200-500 |
IEDMT (if applicable, according to emissions) | % on market value |
Registration and DGT fees | €100-150 |
Preparation and servicing | €300-800 |
Financial cost (days until sale) | Variable |
Total cost of the operation | Sum of all of the above |
Expected selling price in Spain | Y € |
Real gross margin | Y − Total cost |
Only if that real gross margin comfortably exceeds the margin you would obtain by buying an equivalent vehicle on the domestic market does the import make sense. The guide on when it is profitable to import cars includes numerical examples with real cases from different origins and vehicle profiles.
To delve deeper into margin management and profitability KPIs in a dealership, you can consult the article on how to calculate gross and net margin on used cars.
Common mistakes when importing cars for resale
Not verifying if the vehicle has a CoC before buying it. A vehicle without a CoC that cannot be homologated in Spain is a vehicle you cannot sell. Confirming this point before paying is the first filter.
Not including the duty in the profitability calculation. The duty is not deductible: it is a direct cost that reduces the margin. Forgetting it in the prior calculation leads to operations that look profitable on paper and are not in practice.
Not registering as an intra-community operator before the first purchase in the EU. If you buy without an active ROI number, the operation cannot benefit from the intra-community VAT exemption and you pay the VAT of the country of origin, which you then have to recover via refund. The process is long and complicated. Registration as an intra-community operator is requested from the AEAT (Tax Agency) and takes between 2 and 6 weeks.
Buying vehicles with undeclared damage in the country of origin. Accident histories are not always shared between European countries. A car that appears clean in Germany may have had an unregistered accident in the Spanish system. Ordering a CARFAX report or equivalent before buying at origin is a basic protective measure.
Underestimating management time. A well-executed import from the EU can be completed in 2-3 weeks. If there are documentary issues, the homologation gets complicated, or there are customs delays, it can drag on to 6-8 weeks. That time is stock tied up without generating income.
More than 750 dealerships already use Dealcar to manage their daily operations
When you import vehicles, the documentation for each transaction is more extensive than in a national purchase: origin invoice, DUA, homologation certificate, IEDMT proof of payment, registration. Dealcar allows you to centralise all that documentation in the digital file of each vehicle, keep the real acquisition cost updated with all intermediate expenses, and have control of the real margin of each unit from start to finish.
If you want to see how it works, you can book a free demo at dealcar.io.
Frequently Asked Questions
Can I apply REBU if I import a car bought from an individual in Germany?
Yes, if the vehicle was purchased from an individual who did not charge VAT and you meet the rest of the REBU requirements. Buying from an individual in another EU country has the same treatment as buying from an individual in Spain: no VAT on the transaction, with the possibility of applying REBU on resale.
How long does it take to complete an import from the EU?
Under normal conditions, with documentation in order and without the need for individual homologation, between 10 and 20 business days. If the vehicle needs technical adaptations or there are documentary issues, it can take 4-6 weeks.
Do I have to submit form 349 for each intra-community purchase?
Form 349 is a summary declaration of intra-community transactions that is submitted quarterly (or monthly if the volume exceeds €50,000 quarterly). It includes all intra-community acquisitions for the period, not a declaration for each individual transaction.
Do vehicles imported from outside the EU pay ITP?
No, if the final buyer is a professional. The ITP is paid by the individual buyer when they purchase a vehicle already registered in Spain. The professional dealership that imports and registers the vehicle pays VAT (deductible) and IEDMT, but not ITP.
Can I register an imported car directly in a client's name?
Yes, technically it is possible. In practice, most dealerships register the vehicle in their own name first and then transfer it to the buyer, because they can then offer a warranty on a vehicle already in order in Spain. Registering directly in the client's name implies that the client assumes the management of the IEDMT and potential complications in the process.
