Do you qualify for duty-free import of your belongings?

Key rules

• Prior residence: You must have lived outside the EU for at least 12 consecutive months.
• Prior use: Each item must have been owned and used for at least 6 months at your former home.
• Arrival window: Goods should arrive within 12 months of establishing residence in Spain.
• Excluded goods: Alcohol, tobacco and commercial goods never qualify, and new items pay duty and VAT.

Test 1: Where you lived before

You qualify only if you lived outside the EU for at least 12 consecutive months before moving to Spain. "Lived" means your normal home was there: you spent at least 185 days a year in that country because of your personal and work ties. A long holiday or a short posting does not count.

You must also have ended your residence there and set up your normal residence in Spain. If you are moving from one EU country to Spain, this relief is not for you.

Test 2: Did you use each item for 6 months?

Each item must have been yours and in use at your former home for at least 6 months before the day you stopped living there. You must also plan to use it in Spain for the same purpose, personal or household.

• New items do not qualify. If you bought something recently and have not used it for 6 months, you pay duty and VAT on it.
• Recent purchases can still qualify if you have used them for 6 months or more.
• Quantity matters. Customs can challenge goods that look like more than a normal household needs.

Test 3: Timing

Goods should arrive within 12 months of the day you establish residence in Spain. You can split them into several shipments inside that period.

You may ship before you move. In that case the relief is granted only once your residence is established. You must commit to establishing residence within a set period, normally 6 months. Do not use the goods in Spain until then.

Test 4: What counts as household goods

These are excluded and will be taxed:

• Alcohol, tobacco and tobacco products.
• Food and drink supplies.
• Commercial goods and vehicles used for business.
• Professional tools and instruments. Portable instruments of your trade are the exception.

Private vehicles are treated as personal property, but they follow separate customs and registration rules. A recent vehicle may also face registration tax (IEDMT) and VAT. Ask customs and Tráfico before you ship one.

Before you ship

Go through the tests in order and make a list of each item. Note when you bought it and when you started using it. Take out anything that fails. The timeline below sets out the steps. The quick answers cover unusual cases such as students and inherited goods.

Timeline and deadlines

• Confirm you lived outside the EU for 12 consecutive months, spending at least 185 days a year there: before you start planning the shipment

• Check that each item was owned and used at your former home for at least 6 months: before the date you stop living there

• Leave out new items and recent purchases not yet used for 6 months, and anything beyond normal household needs: before you pack; these pay duty and IVA

• If you ship before the move, commit to establishing residence in Spain, and do not use the goods in Spain until then: normally within 6 months of the goods arriving

Quick answers on unusual customs situations

Can students get duty-free import relief for their belongings?

No, students staying only for their studies do not qualify for the main belongings relief, because they do not move their normal residence to Spain. Normal residence means living in the EU at least 185 days a year. Students can still bring a limited set of items for their studies, such as clothing, bedding and study material. Other fixed-term residents may be able to use temporary admission, which suspends duty on goods you take out again later.

Are wedding goods and inherited goods treated differently by customs?

Yes, wedding goods and inherited goods each have their own separate relief, with their own conditions. One covers the trousseau and household goods of someone moving on marriage, plus wedding gifts, with a value cap per gift. The other covers goods you inherit as an EU resident. Both need you to import within set time limits and not use the goods commercially, and alcohol and tobacco are restricted.

Can I ship a second batch of belongings under the same relief?

Yes, you can usually ship in more than one batch if everything arrives within 12 months of establishing residence and meets the conditions. Flag the split in your first application so later shipments fall under the same file. After that window, ordinary duty and IVA apply unless customs grants an extension for a justified reason.

Are goods from Gibraltar or Andorra treated as imports?

Yes, goods from Gibraltar or Andorra are generally treated as imports, with checks and IVA. Gibraltar is outside the EU customs union and VAT area, so duty applies too. Andorra is in a customs union with the EU for industrial goods only, not agricultural goods, and is outside the EU VAT area. Gibraltar rules may change as a 2025 agreement is put into practice.