Customs relief and import rules

It is for anyone thinking about a move to Spain, planning one or already carrying one out. After reading, you will know whether your things can enter without duties or IVA, what to file and when, and how to fix a customs hold.

Start with "Bringing your furniture to Spain without customs duty (menaje)". It explains how the relief works, who grants it and what it saves. Then check "Do you qualify for duty-free import of your belongings?" before you book any shipping.

Choosing movers, the NIE application, apostille and translation, and arrival at the border are covered elsewhere.

Key rules

• Import IVA: Import IVA on household goods without relief is 21%.
• No sale or loan: You must not sell, lend, hire out or pledge relieved goods for 12 months after import without paying the duty and IVA.
• Prior residence: You must have lived outside the EU for at least 12 consecutive months before moving to Spain.
• Import window: Goods should arrive within 12 months of establishing residence in Spain.
• Prior use: Goods must have been owned and used for at least 6 months at your former home.
• What is waived: The relief removes customs duty and import IVA on qualifying personal belongings, not your other moving costs.

Customs relief and import rules: the whole process, step by step

• Check you qualify: time lived outside the EU and use of your goods (see Do you qualify for duty-free import of your belongings?): Before you ship anything: you need 12 consecutive months of living outside the EU, and goods owned and used for at least 6 months at your former home

• Plan the timing of the shipment (see Do you qualify for duty-free import of your belongings?): Goods should arrive within 12 months of establishing residence in Spain. You can split the shipment into parts within that period

• Check what proof of Spanish residence your visa or status gives you (see How your visa or residence status affects customs relief): Before you file the claim

• Build the itemised, valued inventory and check medicines and restricted items (see Build one inventory list for customs, movers and insurers, and What you can't bring into Spain or must declare): Before the shipment leaves. Medicines are for personal use, up to about three months' supply, in original packaging with a prescription or medical report

• Gather the relief application, passport copy, residence proof and power of attorney for your customs agent (see The documents customs asks for to approve your relief): Before or at arrival, and before clearance

• Clear the shipment through customs, normally with a customs agent (see How customs clearance of a household shipment works): From arrival: typically a few days to about two weeks once your papers are complete, and storage charges build up while goods wait

• If goods are held or your papers are late, resolve it quickly (see Your shipment is held at customs or arrives before your papers): As soon as a hold or inspection starts, to limit storage fees

• Challenge a refusal of relief with a recurso de reposición or a direct economic-administrative claim (see How customs clearance of a household shipment works): Within 1 month of the day after you are notified. The two routes cannot run at the same time

• Take a refused case to the administrative courts: Within 2 months after a final economic-administrative decision

• Do not sell, lend, hire out or pledge the goods (see What you can't do with duty-free belongings after import): For 12 months after import, unless you pay the duty and IVA

Documents you may need

Identity and residence

• Proof of previous residence abroad — The documents customs asks for to approve your relief, Bringing belongings home as a returning Spaniard
• Proof of Spanish residence from the authorities — The documents customs asks for to approve your relief
• Copy of your passport — The documents customs asks for to approve your relief

Other documents

• Written relief request — The documents customs asks for to approve your relief, Bringing belongings home as a returning Spaniard
• Non-EU nationals — How your visa or residence status affects customs relief
• Proof of your former home outside the EU — How your visa or residence status affects customs relief
• Detailed inventory of your goods with values — The documents customs asks for to approve your relief
• Transport document — The documents customs asks for to approve your relief
• Signed declaration that you will not sell the goods for 12 months — The documents customs asks for to approve your relief
• Power of attorney for your customs agent — The documents customs asks for to approve your relief

Each article lists the other documents it asks for, where you need them.

Customs relief and import rules: questions that cross several articles

Does the relief cover both customs duty and IVA?

Yes, the relief exempts both customs duty and import IVA on qualifying household goods, but not storage, transport or agent fees. Vehicles and other excluded goods are not covered. Read Bringing your furniture to Spain without customs duty (menaje) for how it works, and What you pay in duty and IVA if your goods don't qualify if some items fail.

Who grants the relief and where do I claim it?

The tax agency's customs service grants the relief, and you claim it at the customs office where your goods are cleared. That is usually the port, airport or border office of entry, and most people use a customs agent to file. See Bringing your furniture to Spain without customs duty (menaje) and The documents customs asks for to approve your relief.

Can I ship my goods before I move to Spain?

Yes, you can ship before the move, but the relief is only granted once your Spanish residence is established, and the goods should not be used in Spain before then. Goods should arrive within 12 months of establishing residence. Read Do you qualify for duty-free import of your belongings? and Your shipment is held at customs or arrives before your papers.

Can I bring items I bought recently?

Only if you have used them for at least 6 months at your former home. New items, or ones not used for 6 months, pay duty and IVA at 21%. Read Do you qualify for duty-free import of your belongings? and What you pay in duty and IVA if your goods don't qualify.