Index
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 it is necessary and what it implies
Taxes to be paid in Spain after import
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 an occasional basis can turn out to be more expensive than expected if the procedures are not mastered. Doing it systematically with a well-defined process can offer margins that are not available on 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 national 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 Eastern European countries than in Spain. Third, vehicles with equipment or versions not commercialised in Spain that have a niche demand.
What does not make sense is importing standard vehicles available on the national market simply because "they are cheaper in Germany". Transport, homologation and registration costs, alongside 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 numbers.
Importing from the European Union: advantages and simplified process
Importing a vehicle from another European Union country 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 SAD (Single Administrative Document).
The general process for a vehicle from the EU 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 intra-community B2B transactions, VAT is not applied in origin if the buyer is registered as an intra-community operator (active VIES/ROI number). In this case, VAT is self-charged in Spain (reverse charge) 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 the margin scheme (REBU) on resale, just like with a purchase from an individual in Spain.
2. Transport of the vehicle to Spain. Options include a specialised transporter (between €300 and €800 depending on distance and type of transport) or driving the vehicle yourself. 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 Spanish plates, a temporary export registration is requested.
3. Homologation MOT (ITV) if the vehicle comes from a left-hand drive country (United Kingdom, Ireland, Cyprus, Malta). In this case, the vehicle may require technical adaptations (headlight relocation, light adjustment) before passing the MOT (ITV) in Spain.
4. Registration in Spain. With the vehicle's documentation, 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 or through an agency (gestoría).
VAT on intra-community transactions. This is the point that generates the most doubts. If you buy from a professional in another EU country with your active ROI/VIES number, the operation is an intra-community acquisition exempt from VAT in origin. You must declare the VAT in Spain (you charge it and deduct it in the same form 303, with a neutral effect if you have full deduction rights). If you buy without an ROI/VIES number or from an individual, the treatment is different. Consulting with 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 SAD (Single Administrative Document), 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 tariff. This VAT can be deducted in the quarterly declaration if the vehicle is intended for business activity.
Example of customs costs:
A vehicle purchased in Japan for €12,000 with a 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 |
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 that is added to the purchase price of the vehicle and reduces the operation's margin.
Homologation for vehicles from outside the EU.
Vehicles manufactured for other markets (United States, Japan) often do not meet European technical regulations. Before they can be registered in Spain, they must undergo an individual homologation process at an authorized 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 need to be made. For vehicles from countries with regulations similar to European ones (Switzerland, Norway, some models from Morocco), the process is usually simpler.
Homologation in Spain: when it is necessary and what it implies
Homologation is the process of verifying 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 proving that the vehicle complies with European regulations. 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 left-hand drive countries that require technical adaptations
Very old vehicles without applicable reference regulations
Individual homologation is carried out at an MOT (ITV) station authorized for this type of inspection (not all of them are). The result can be: pass (direct registration), conditional pass (modifications must be made and the vehicle re-inspected), or fail (the vehicle cannot be registered in Spain).
Checking 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 be paid in Spain after import
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). Commonly known as "registration tax", it levies 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 that are several years old, the market value is significantly lower than the price of a new vehicle, so the actual IEDMT is lower.
ITP (Property Transfer Tax). This is paid by individual buyers when they purchase a vehicle already registered in Spain. It is not paid by professional dealerships during import: professionals pay VAT, not ITP.
Registration with the DGT: steps and documentation
Once taxes are settled, the vehicle can be registered with the DGT. The necessary documentation varies depending on the vehicle's origin, but generally includes:
For EU vehicles with CoC: purchase invoice, European Certificate of Conformity, proof of payment of IEDMT (if applicable), active insurance, and proof of payment of the registration fee.
For vehicles from outside the EU: all of the above plus the customs SAD, the individual homologation certificate issued by the MOT (ITV) and, if applicable, proof of payment of VAT and customs duty.
The procedure can be done directly at the corresponding Provincial Traffic Headquarters or through an agency (gestoría). For dealerships that import regularly, working with an agency specialized in registrations saves time and reduces the risk of documentation errors that delay the process.
If the procedures take longer than expected, the DGT allows you to apply for a temporary registration (green plates) which allows you to drive for two renewable months while the 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 at origin and the expected selling 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, based on 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 |
The import only makes sense if this real gross margin comfortably exceeds the margin you would obtain by buying an equivalent vehicle on the domestic market. 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 margins on used cars.
Common mistakes when importing cars for resale
Not checking 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 customs duty in the profitability calculation. The duty is not deductible: it is a direct cost that reduces the margin. Forgetting it in the initial calculation leads to operations that look profitable on paper but 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/VIES number, the operation cannot benefit from the intra-community VAT exemption, and you will pay the VAT of the country of origin, which you then have to recover via a refund. The process is long and complicated. Registration as an intra-community operator is requested from the AEAT and takes between 2 and 6 weeks.
Buying vehicles with undeclared accidents 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 accident that is not registered in the Spanish system. Purchasing 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 documentation issues, homologation gets complicated, or there are delays in customs, it can drag on to 6-8 weeks. That time represents 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: invoice of origin, SAD, homologation certificate, proof of IEDMT, registration plates. Dealcar allows you to centralise all that documentation in the digital file of each vehicle, keep the real purchase cost updated with all intermediate expenses, and have control over the real margin of each unit from day one.
If you want to see how it works, you can book a free demo at dealcar.io.
Frequently asked questions
Can I apply the REBU margin scheme if I import a car purchased 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 documentation issues, it can drag on to 4-6 weeks.
Do I have to submit form 349 for every intra-community purchase?
Form 349 is a recapitulative statement of intra-community transactions that is filed quarterly (or monthly if the volume exceeds €50,000 per quarter). It includes all intra-community acquisitions for the period, not a statement for each individual transaction.
Do vehicles imported from outside the EU pay ITP?
No, if the final buyer is a professional. ITP is paid by individual buyers when purchasing 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 customer'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 this way they can offer a warranty on a vehicle that is already in order in Spain. Registering directly in the customer's name implies that the customer takes on the management of the IEDMT and potential complications in the procedure.
