Index
Why documentation is the dealership's first line of defence
Mandatory documentation when purchasing a vehicle
Mandatory documentation when selling a vehicle
Additional documentation according to the type of transaction
Notification of sale to the DGT: deadline and procedure
Retention periods: how long to keep each document
Digital vs. paper format: what the Tax Agency accepts
Frequent documentation errors and their consequences
Frequently asked questions
Why documentation is the dealership's first line of defence
A dealership without organized documentation is exposed on three fronts simultaneously: fiscal (the Tax Agency can question operations without supporting documents), legal (a buyer claiming for a hidden defect without a signed contract has more leverage), and administrative (the DGT can block transfers if documentation is missing).
Documentation problems almost never appear during the transaction. They appear months or years later, when it is no longer easy to reconstruct what happened. A complete file per vehicle, correctly preserved from the moment of purchase until the close of the sale, is the only real protection.
The objective of this guide is to define exactly which documents must be in that file, at what moment they must be generated, and how long they must be kept.
Mandatory documentation when purchasing a vehicle
Purchase documentation varies depending on the origin of the vehicle. Buying from a private individual is not the same as buying from a leasing/renting company.
Purchase from a private individual:
The private individual cannot issue an invoice. The dealership must generate a purchase document from a private individual (also called a self-billing invoice or acquisition document) that includes: transaction date, full details of the seller (first name, surname, ID/DNI, address), vehicle details (make, model, registration plate, chassis number, mileage), agreed purchase price, declaration that the seller is a private individual without the right to deduct VAT, and the signature of both parties. Without this document, the dealership cannot prove the purchase price to the Tax Agency or justify the application of the REBU (special scheme for second-hand goods) upon resale.
Along with the purchase document, the following must be kept: a copy of the seller's ID/DNI, the vehicle's registration certificate (permiso de circulación) at the time of purchase, and the DGT report consulted prior to the transaction (proving that the vehicle had no encumbrances at that moment).
Purchase from a company (renting, fleet, another dealership):
The company issues an invoice with itemised VAT. The dealership keeps that invoice, which is the supporting document for both the purchase price and the deductible input VAT. If the seller applied the REBU (without itemised VAT on their invoice), that invoice must also be kept because it proves the origin of the vehicle and allows the REBU to be applied upon resale.
Additionally, the registration certificate and any documentation regarding the vehicle's history provided by the seller (technical specification sheet, maintenance history, MOT/ITV reports) must be kept.
To understand how the origin of the vehicle affects the tax regime of the resale, you can consult the guide on when to invoice with VAT and when to apply REBU.
Mandatory documentation when selling a vehicle
Upon sale, the file for each vehicle must include the following documents:
Signed sales contract: this is the central document of the transaction. It must include full details of both parties, a detailed description of the vehicle (registration plate, chassis number, km, year, make, model), total price, payment method, description of the vehicle's condition, warranty period and conditions, and the tax regime applied. A contract without any of these elements is an incomplete contract that may not protect the dealership in the event of a claim. To see which clauses are essential and which specifically protect the seller, you can review the guide on essential contracts in professional car sales.
Sales invoice: must comply with the requirements of the applied tax regime. Under REBU: without itemised VAT, with the mandatory mention ("Special scheme for second-hand goods. VAT included in the price. No right to deduction"). Under the general scheme: with itemised 21% VAT. An incorrectly formatted invoice is an invalid invoice that can cause problems for both the dealership and the buyer.
Vehicle documentation delivered to the buyer: registration certificate (either already transferred or pending transfer), technical specification sheet, valid MOT/ITV certificate, vehicle manual, and keys. The vehicle delivery receipt must record which documentation and elements were delivered and in what condition.
Proof of payment: transfer receipt, proof of cash payment, or documentation of the financing agreement. It proves that the price was indeed collected.
Booking contract (if any): if the buyer paid a deposit prior to signing the final contract, the booking contract must be kept alongside the vehicle file.
Additional documentation according to the type of transaction
Some transactions generate additional documentation that must be kept in the file.
Part-exchange transactions: in addition to the sales contract of the vehicle sold, there must be a purchase document for the part-exchanged vehicle with the agreed value and the customer's signature. Both transactions are independent and must be recorded separately. For the tax treatment of part-exchanges, you can consult the guide on how a vehicle part-exchange is taxed.
Financed transactions: the financing contract signed between the client and the financial institution, and proof of payment of any commission to the dealer, if applicable.
Imports: Customs Single Administrative Document (SAD/DUA), individual approval certificate if applicable, proof of registration tax (IEDMT) paid, and registration certificate with Spanish plates. For more details on import documentation, you can review the guide on importing second-hand vehicles for resale.
Vehicles with additional commercial warranty: the signed warranty contract, with the conditions, coverage, and period clearly specified.
Transactions with a corporate buyer: if the buyer is a company, keep a copy of its fiscal ID (CIF) and, if acting through a representative, the documentation proving that power of representation.
Notification of sale to the DGT: deadline and procedure
Once the sales contract is signed, the dealership must notify the sale to the DGT. This notification is important because as long as the vehicle is not transferred to the new owner's name, the dealership still appears as the registered owner and can receive penalties and incidents generated by the buyer.
The notification of transfer can be done online through the DGT Electronic Headquarters, at any Provincial Traffic Headquarters, or through an administrative agency (gestoría). The dealership, as the seller, has up to 10 business days from the signing of the contract to notify the transfer. The buyer has 30 calendar days to complete the change of ownership.
Retaining the proof of the notification of sale is mandatory: it is the evidence that the dealership complied with its obligation and the point from which it is disconnected from the registry liability of the vehicle.
Retention periods: how long to keep each document
Retention periods are determined mainly by tax and commercial regulations.
Tax documents (purchase and sales invoices, REBU registry book, forms 303, 347): the tax limitation period is four years from the submission of the tax return. In practice, it is recommended to keep these documents for six years to cover potential audits with special deadlines.
Sales contracts: the limitation period for actions deriving from the contract is five years for personal obligations (art. 1964 of the Civil Code). It is recommended to keep them for at least six years.
Accounting documentation (account books, supporting documents for entries): six years from the last entry, according to the Commercial Code.
Warranty documentation: while the warranty is valid plus the limitation period for claims deriving from it (five years).
The practical recommendation is to keep the entire file of each vehicle for six years from the close of the transaction. Beyond that period, most claims and audits can no longer proceed.
Digital vs. paper format: what the Tax Agency accepts
Spanish regulations allow documentation to be kept in digital format as long as the authenticity, integrity, and readability of the document are guaranteed throughout the entire preservation period.
A PDF signed digitally with a qualified certificate meets all these requirements. A scan of an original paper document is also valid, provided it is legible and complete. Photos of documents taken with mobile phones are more questionable: the quality may not be sufficient to prove authenticity in the event of a dispute.
What is not valid is to destroy the original paper versions of documents that require a handwritten signature (such as contracts and documents of purchase from a private individual) without having previously converted them to a digital format with guarantees of authenticity. In case of doubt regarding a specific document, the safest option is to keep both the paper original and the digital copy.
For the REBU registry book, the State Tax Administration Agency (AEAT) accepts the digital format as long as it is available for consultation at the moment it is requested.
Frequent documentation errors and their consequences
Not generating the purchase document from a private individual at the moment of the transaction. Trying to reconstruct it later generates date inconsistencies that the Tax Agency detects, which can lead to the applicability of the REBU for that vehicle being questioned.
Keeping contracts without the buyer's signature. A contract without the signature of one of the parties has no evidentiary value against claims. This frequently happens when the transaction is closed quickly and the contract is sent for a subsequent signature that never arrives.
Not keeping the DGT report consulted prior to purchase. If the vehicle had an encumbrance at the moment of purchase that was not detected, the DGT report consulted prior to the operation is proof that the dealership acted with due diligence. Without it, liability may fall on the buyer without defense.
Mixing the documentation of several vehicles in the same file. When there is a claim or an audit on a specific vehicle, having to separate mixed documentation consumes time and can lead to errors. The file per vehicle must be separate from the very beginning.
Not notifying the sale to the DGT before the buyer processes the transfer. If the buyer has an accident or incurs a fine before changing the ownership and the dealership has not notified the sale, liability can fall on the registered owner. For more detail on managing stock documentation, you can consult the article on stock management errors in car dealerships.
More than 750 dealerships already use Dealcar to manage their daily operations
Dealcar automatically creates a digital file per vehicle from the moment it is entered into the stock. All transaction documents (purchase document, DGT report, booking contract, sales contract, invoice, delivery receipt) are linked to that file and are available for consultation at any time, from any device.
If you want to see how it works, you can schedule a free demo at dealcar.io.
Frequently asked questions
Is it mandatory to provide the buyer with a copy of the sales contract?
Yes. The General Law for the Defence of Consumers and Users obliges the professional seller to provide the consumer with documentation proving the purchase along with its essential conditions. The signed copy of the sales contract is the standard document that fulfills this obligation.
Can I issue the sales invoice days after signing the contract?
The invoice must be issued at the moment of the transaction or, at the latest, on the last day of the calendar month in which it took place. Issuing backdated invoices is a formal irregularity that can cause problems in balancing with Form 303.
What happens if I lose the purchase document from a private individual for a vehicle I have already sold?
If the vehicle has already been sold and the transaction closed, the loss of the purchase document from a private individual has no immediate consequences for the sale transaction (which is already invoiced and declared). But if the Tax Agency audits that period and requests the supporting document for why REBU was applied, the lack of the document can lead to the VAT liquidity of that transaction being questioned.
Is the DGT report a document I must keep or just consult?
Both. Consulting it before each purchase is a good practice that protects the dealership against hidden encumbrances. Keeping the downloaded and dated report in the vehicle's file is proof that the consultation was made and what the status of the vehicle was at that moment.
Do I have to keep the documentation of purchases that did not end in a sale (vehicles I returned or could not transfer)?
Yes. Any purchase transaction, even if it does not end with a sale, generates documentation obligations (the purchase document, stock entry) that must be backed up. Furthermore, the return of a vehicle or the termination of a purchase also generates its own documentation that must be kept.
Index
Why documentation is the dealership's first line of defence
Mandatory documentation when purchasing a vehicle
Mandatory documentation when selling a vehicle
Additional documentation according to the type of transaction
Notification of sale to the DGT: deadline and procedure
Retention periods: how long to keep each document
Digital vs. paper format: what the Tax Agency accepts
Frequent documentation errors and their consequences
Frequently asked questions
Why documentation is the dealership's first line of defence
A dealership without organized documentation is exposed on three fronts simultaneously: fiscal (the Tax Agency can question operations without supporting documents), legal (a buyer claiming for a hidden defect without a signed contract has more leverage), and administrative (the DGT can block transfers if documentation is missing).
Documentation problems almost never appear during the transaction. They appear months or years later, when it is no longer easy to reconstruct what happened. A complete file per vehicle, correctly preserved from the moment of purchase until the close of the sale, is the only real protection.
The objective of this guide is to define exactly which documents must be in that file, at what moment they must be generated, and how long they must be kept.
Mandatory documentation when purchasing a vehicle
Purchase documentation varies depending on the origin of the vehicle. Buying from a private individual is not the same as buying from a leasing/renting company.
Purchase from a private individual:
The private individual cannot issue an invoice. The dealership must generate a purchase document from a private individual (also called a self-billing invoice or acquisition document) that includes: transaction date, full details of the seller (first name, surname, ID/DNI, address), vehicle details (make, model, registration plate, chassis number, mileage), agreed purchase price, declaration that the seller is a private individual without the right to deduct VAT, and the signature of both parties. Without this document, the dealership cannot prove the purchase price to the Tax Agency or justify the application of the REBU (special scheme for second-hand goods) upon resale.
Along with the purchase document, the following must be kept: a copy of the seller's ID/DNI, the vehicle's registration certificate (permiso de circulación) at the time of purchase, and the DGT report consulted prior to the transaction (proving that the vehicle had no encumbrances at that moment).
Purchase from a company (renting, fleet, another dealership):
The company issues an invoice with itemised VAT. The dealership keeps that invoice, which is the supporting document for both the purchase price and the deductible input VAT. If the seller applied the REBU (without itemised VAT on their invoice), that invoice must also be kept because it proves the origin of the vehicle and allows the REBU to be applied upon resale.
Additionally, the registration certificate and any documentation regarding the vehicle's history provided by the seller (technical specification sheet, maintenance history, MOT/ITV reports) must be kept.
To understand how the origin of the vehicle affects the tax regime of the resale, you can consult the guide on when to invoice with VAT and when to apply REBU.
Mandatory documentation when selling a vehicle
Upon sale, the file for each vehicle must include the following documents:
Signed sales contract: this is the central document of the transaction. It must include full details of both parties, a detailed description of the vehicle (registration plate, chassis number, km, year, make, model), total price, payment method, description of the vehicle's condition, warranty period and conditions, and the tax regime applied. A contract without any of these elements is an incomplete contract that may not protect the dealership in the event of a claim. To see which clauses are essential and which specifically protect the seller, you can review the guide on essential contracts in professional car sales.
Sales invoice: must comply with the requirements of the applied tax regime. Under REBU: without itemised VAT, with the mandatory mention ("Special scheme for second-hand goods. VAT included in the price. No right to deduction"). Under the general scheme: with itemised 21% VAT. An incorrectly formatted invoice is an invalid invoice that can cause problems for both the dealership and the buyer.
Vehicle documentation delivered to the buyer: registration certificate (either already transferred or pending transfer), technical specification sheet, valid MOT/ITV certificate, vehicle manual, and keys. The vehicle delivery receipt must record which documentation and elements were delivered and in what condition.
Proof of payment: transfer receipt, proof of cash payment, or documentation of the financing agreement. It proves that the price was indeed collected.
Booking contract (if any): if the buyer paid a deposit prior to signing the final contract, the booking contract must be kept alongside the vehicle file.
Additional documentation according to the type of transaction
Some transactions generate additional documentation that must be kept in the file.
Part-exchange transactions: in addition to the sales contract of the vehicle sold, there must be a purchase document for the part-exchanged vehicle with the agreed value and the customer's signature. Both transactions are independent and must be recorded separately. For the tax treatment of part-exchanges, you can consult the guide on how a vehicle part-exchange is taxed.
Financed transactions: the financing contract signed between the client and the financial institution, and proof of payment of any commission to the dealer, if applicable.
Imports: Customs Single Administrative Document (SAD/DUA), individual approval certificate if applicable, proof of registration tax (IEDMT) paid, and registration certificate with Spanish plates. For more details on import documentation, you can review the guide on importing second-hand vehicles for resale.
Vehicles with additional commercial warranty: the signed warranty contract, with the conditions, coverage, and period clearly specified.
Transactions with a corporate buyer: if the buyer is a company, keep a copy of its fiscal ID (CIF) and, if acting through a representative, the documentation proving that power of representation.
Notification of sale to the DGT: deadline and procedure
Once the sales contract is signed, the dealership must notify the sale to the DGT. This notification is important because as long as the vehicle is not transferred to the new owner's name, the dealership still appears as the registered owner and can receive penalties and incidents generated by the buyer.
The notification of transfer can be done online through the DGT Electronic Headquarters, at any Provincial Traffic Headquarters, or through an administrative agency (gestoría). The dealership, as the seller, has up to 10 business days from the signing of the contract to notify the transfer. The buyer has 30 calendar days to complete the change of ownership.
Retaining the proof of the notification of sale is mandatory: it is the evidence that the dealership complied with its obligation and the point from which it is disconnected from the registry liability of the vehicle.
Retention periods: how long to keep each document
Retention periods are determined mainly by tax and commercial regulations.
Tax documents (purchase and sales invoices, REBU registry book, forms 303, 347): the tax limitation period is four years from the submission of the tax return. In practice, it is recommended to keep these documents for six years to cover potential audits with special deadlines.
Sales contracts: the limitation period for actions deriving from the contract is five years for personal obligations (art. 1964 of the Civil Code). It is recommended to keep them for at least six years.
Accounting documentation (account books, supporting documents for entries): six years from the last entry, according to the Commercial Code.
Warranty documentation: while the warranty is valid plus the limitation period for claims deriving from it (five years).
The practical recommendation is to keep the entire file of each vehicle for six years from the close of the transaction. Beyond that period, most claims and audits can no longer proceed.
Digital vs. paper format: what the Tax Agency accepts
Spanish regulations allow documentation to be kept in digital format as long as the authenticity, integrity, and readability of the document are guaranteed throughout the entire preservation period.
A PDF signed digitally with a qualified certificate meets all these requirements. A scan of an original paper document is also valid, provided it is legible and complete. Photos of documents taken with mobile phones are more questionable: the quality may not be sufficient to prove authenticity in the event of a dispute.
What is not valid is to destroy the original paper versions of documents that require a handwritten signature (such as contracts and documents of purchase from a private individual) without having previously converted them to a digital format with guarantees of authenticity. In case of doubt regarding a specific document, the safest option is to keep both the paper original and the digital copy.
For the REBU registry book, the State Tax Administration Agency (AEAT) accepts the digital format as long as it is available for consultation at the moment it is requested.
Frequent documentation errors and their consequences
Not generating the purchase document from a private individual at the moment of the transaction. Trying to reconstruct it later generates date inconsistencies that the Tax Agency detects, which can lead to the applicability of the REBU for that vehicle being questioned.
Keeping contracts without the buyer's signature. A contract without the signature of one of the parties has no evidentiary value against claims. This frequently happens when the transaction is closed quickly and the contract is sent for a subsequent signature that never arrives.
Not keeping the DGT report consulted prior to purchase. If the vehicle had an encumbrance at the moment of purchase that was not detected, the DGT report consulted prior to the operation is proof that the dealership acted with due diligence. Without it, liability may fall on the buyer without defense.
Mixing the documentation of several vehicles in the same file. When there is a claim or an audit on a specific vehicle, having to separate mixed documentation consumes time and can lead to errors. The file per vehicle must be separate from the very beginning.
Not notifying the sale to the DGT before the buyer processes the transfer. If the buyer has an accident or incurs a fine before changing the ownership and the dealership has not notified the sale, liability can fall on the registered owner. For more detail on managing stock documentation, you can consult the article on stock management errors in car dealerships.
More than 750 dealerships already use Dealcar to manage their daily operations
Dealcar automatically creates a digital file per vehicle from the moment it is entered into the stock. All transaction documents (purchase document, DGT report, booking contract, sales contract, invoice, delivery receipt) are linked to that file and are available for consultation at any time, from any device.
If you want to see how it works, you can schedule a free demo at dealcar.io.
Frequently asked questions
Is it mandatory to provide the buyer with a copy of the sales contract?
Yes. The General Law for the Defence of Consumers and Users obliges the professional seller to provide the consumer with documentation proving the purchase along with its essential conditions. The signed copy of the sales contract is the standard document that fulfills this obligation.
Can I issue the sales invoice days after signing the contract?
The invoice must be issued at the moment of the transaction or, at the latest, on the last day of the calendar month in which it took place. Issuing backdated invoices is a formal irregularity that can cause problems in balancing with Form 303.
What happens if I lose the purchase document from a private individual for a vehicle I have already sold?
If the vehicle has already been sold and the transaction closed, the loss of the purchase document from a private individual has no immediate consequences for the sale transaction (which is already invoiced and declared). But if the Tax Agency audits that period and requests the supporting document for why REBU was applied, the lack of the document can lead to the VAT liquidity of that transaction being questioned.
Is the DGT report a document I must keep or just consult?
Both. Consulting it before each purchase is a good practice that protects the dealership against hidden encumbrances. Keeping the downloaded and dated report in the vehicle's file is proof that the consultation was made and what the status of the vehicle was at that moment.
Do I have to keep the documentation of purchases that did not end in a sale (vehicles I returned or could not transfer)?
Yes. Any purchase transaction, even if it does not end with a sale, generates documentation obligations (the purchase document, stock entry) that must be backed up. Furthermore, the return of a vehicle or the termination of a purchase also generates its own documentation that must be kept.
