Bringing your furniture to Spain without customs duty (menaje)

Terms used

• Menaje — Menaje means household goods and furnishings; in this guide it is the relief that lets you import them without customs duty.
• IVA — IVA is Spain's value-added tax, charged on most goods and services.
• AEAT — The AEAT is Spain's tax agency, which also runs customs.
• Agente de aduanas — An agente de aduanas is a customs agent who files your import declaration and paperwork for a fee.

Key rules

• What is waived: The relief removes customs duty and import IVA on qualifying personal belongings, not your other moving costs.
• Who grants it: Spanish customs, part of the AEAT, grants it when your goods are cleared; there is no separate application body.
• Who qualifies: You must be moving your normal residence to Spain from outside the EU.
• Not covered: Vehicles and other excluded goods fall outside the relief.

The short answer

If you are moving your normal home from a country outside the EU to Spain, your personal belongings can come in free of customs duty and import IVA. This is the EU relief for a transfer of residence. In Spain it is often called "menaje" or "franquicia de bienes personales por traslado de residencia habitual".

Who grants it

Spain's tax agency, the AEAT, grants the relief through its customs service (Aduanas). You do not apply to a separate body. You make the claim as part of clearing your goods through customs.

You claim at the customs office (aduana) where the goods are cleared. That is normally the port, airport or border office where they enter Spain. If your goods travel under transit to an inland customs office, you claim there. The office used varies by point of entry, so ask the customs office or your shipper which one applies to you.

How you claim it

Most people hire a customs agent (agente de aduanas). The agent files the customs declaration for you. The declaration goes in with the application form, an inventory of your goods and your supporting documents. Your removal company can usually point you to an agent.

What it saves

The relief removes two charges on qualifying personal property:

• customs duty
• import IVA

It does not cover other costs. You still pay storage, transport and agent fees.

Vehicles and other excluded goods are not covered by the relief either.

Who it is for

The relief is for people who move their normal residence from a non-EU country to Spain. It is meant for personal belongings and household goods, not for goods you plan to sell or use in a business.

Has it changed recently?

No material change to the core conditions is known for 2024 to 2026. Reforms to EU customs and to the rules on low-value parcels are in progress. They do not affect household-goods relief. Before you ship, confirm the current conditions with the customs office or your agent.

Common questions about fees, where to lodge the claim and the Spanish and EU names for the relief are in the FAQ below.

Frequently asked questions

Does the relief cover storage, transport and agent fees?

No, the relief does not cover storage, transport or agent fees. It only removes customs duty and import IVA (Spanish VAT) on qualifying personal property.

Where do I lodge the claim for the relief?

You lodge the claim at the customs office (aduana) where your goods are cleared, normally the port, airport or border office of entry. Goods arriving under transit are cleared at an inland customs office.

Has the relief changed recently?

No material change to the core conditions is known for 2024 to 2026. The EU customs reform is still being negotiated, and the new rules on low-value consignments do not affect household goods. Ask the clearing customs office or your agent for the current position before you ship.

What is the relief called in Spanish and in EU law?

In Spanish it is the "franquicia de bienes personales por traslado de residencia habitual". It comes from an EU regulation on reliefs from customs duty, with the matching VAT exemption set by an EU directive that Spain applies in its own VAT law. Your agent will use the Spanish name on the paperwork.