Spain

CuSTOMS FOrMALITIES FOR MOVING TO SPAIN

Most EU Customs regimes have several factors in common:

• People moving to an EU country on a transfer of residence basis (i.e. moving their main place of residence from the UK to that EU country for work or personal reasons) are generally permitted to import their household and personal belongings free of duty and tax.
• There is usually a requirement to prove that the person moving has previously resided in the UK for a specified qualifying period, by means of presenting documents such as Council Tax bills, bank statements, utility bills etc.
• There is usually a requirement to prove that permission for residency or employment in the destination country has been granted.
• There is usually a requirement to prove identity by providing a passport copy.
• New items (usually less than 6 months old) may be subject to tax.
• Certain item are usually prohibited e.g. guns, animal skins or products, etc.

Certain items are usually restricted e.g. alcohol, tobacco etc.

You will need to be able to supply any required information or documentation before the move is packed, to allow us to have it checked by our agent in the destination country for confirmation that everything is in order. This is essential to ensure that there are no delays at the destination border due to missing or incorrect documentation.

For a move to an EU country being made for any reason other than a transfer of residence, then you should ask us to check the specific Customs requirements for your circumstances and this should be done as early in the process as possible. If, for example, your circumstances were such that carrying-out the move would incur a significant duty or tax liability then that may influence your decision to move altogether. It is essential therefore, that such issues are raised as early as possible.

If you are furnishing a holiday or secondary home in an EU country (that is a home other than your main place of residence), then usually you will have to pay duty or tax on the items that you are moving.

Customs regulations and document requirements for Spain

• Affidavit of Shipment confirming contents.
• Inventory.
• Consular De-registration letter stating that customer resided in origin for more than 12 months. It must show clearly dates of period abroad showing date of arrival/ registration and departure/ deregistration. In the case the transferee is not Spanish or De- registration letter cannot be obtained, client can provide alternative documents such as any official certificate, Company Certificate, Tax Return or any other legal document that proves residence in the country of origin for at least one uninterrupted year. These alternative documents are usually accepted by Spanish customs but they have the right to ask for more documents or reject if they found these insufficient to prove the change of residence.
• Passport copy (front page)
• Alta de Padron Registration in Spain, this is to be done at the Ayuntamiento / City hall (with recent date and less than 1 year before import).
• Copy NIE Residence Card (for non-Spanish citizens) Or DNI Card for Spanish nationals.
• NIE or DNI (must be tax activated at Spanish Tax Agency).
• Clearance Authorization formal letter for customs.
• All vehicles must go through a temporary deposit warehouse (ADT). These can be found at ports of entry, road border crossings (such as La Junquera or Irun) as well as major cities such as Madrid, Seville etc.).

Documents required for export clearance out of Spain (for UK bound moves)

• Affidavit of Shipment – content.
• Inventory.
• Passport copy (front page)
• Copy of NIE or DNI number
• Copy of NIE or DNI (must be tax activated at Spanish Tax Agency).
• Clearance Authorization formal letter for customs.
• Completion of UK transfer of residence application and generation of a URN number provided to us by you. (See separate instruction sheet.)  
• The truck must go through the Customs Warehouse (ADT or LAME)