Furnishing a Spanish holiday home if you are not resident

Key rules

• Residence relief: The duty-free relief for people moving their residence to the EU does not apply to a non-resident furnishing a holiday home.
• Import IVA: Goods from outside the EU bear 21% IVA on customs value plus duty and shipping.
• Customs duty: Duty depends on the item and its origin, and furniture is often low or zero.
• Small parcels: Shipments under 150 euros no longer escape customs duty or IVA.

No relief applies to you

The duty-free break for household goods is only for people who move their normal home to the EU from a country outside it. If you are not resident in Spain and are furnishing a holiday home, you are not moving your residence. Your furnishings count as ordinary imports, so you pay the normal taxes.

What you pay on furnishings shipped from outside the EU

• Customs duty. This depends on what the item is and where it comes from. Furniture is often low or zero duty, but it varies by item and origin.
• IVA. Import IVA is charged at the standard 21% rate. It applies to the customs value of the goods plus any duty and the shipping costs.
• Customs declaration. Even private shipments are cleared through a declaration. Your shipper or a customs agent normally files it.

Small parcels are not a loophole. The customs duty exemption for items under 150 euros has been removed, and the IVA exemption for low-value goods ended in 2021. Simplified procedures exist for low-value consignments, but tax still applies.

Shipping or buying locally

Shipping from outside the EU adds 21% IVA on the goods and on the freight, plus any duty, plus agent and transport fees. Goods you buy in Spain or elsewhere in the EU carry IVA at the point of sale and need no customs clearance.

Ship only items that are hard to replace or have real sentimental value. For everything else, buying locally is usually simpler. The decision below sets the two options side by side.

Before you ship

Ask a customs agent to classify your items and quote the duty. Do this before you pack, because the rate depends on the classification and the origin.

Choosing between options

Should you ship furnishings from outside the EU or buy them in Spain or the EU?

• Ship from outside the EU: Choose this for items that are hard to replace or cost far more to buy locally, once you have added duty, 21% IVA and shipping to the price.

• Buy in Spain or the EU: Choose this for everyday furniture and bulky items, where import tax and shipping would wipe out any saving.

Residence relief does not apply to you as a non-resident, so shipped goods are ordinary imports. Duty is set by item and origin, and 21% IVA is charged on customs value plus duty and shipping. Ship only if the saving still holds after those costs.

Frequently asked questions

Is furniture for a holiday home subject to customs duty?

Furniture is often charged low or zero duty, but the rate depends on the type of item and where it comes from. Duty is set by how each item is classified under the common customs tariff. Ask a customs agent to classify your items before you ship.

Do small shipments under 150 euros avoid tax?

No, small shipments no longer avoid tax: the customs duty exemption for items under 150 euros has been removed, and the IVA exemption for low-value goods ended in 2021. Simplified procedures exist for low-value parcels. Private consignments still go through a customs declaration.

Is the IVA charged on shipping costs too?

Yes, import IVA is charged on the customs value plus any duty and the shipping costs. So the shipping bill raises the amount of IVA you pay. Include it when you compare shipping with buying locally.