What you can't do with duty-free belongings after import

Key rules

• Restricted period: The restriction on relieved goods lasts 12 months after import.
• Banned actions: Selling, lending, hiring out or pledging the goods without paying the duty and IVA is not allowed.
• Leaving early: If you leave Spain within the period, customs may charge the duty and IVA based on the goods' value at that time.
• Safe course: Re-export the goods or tell customs beforehand.

The short answer

Duty-free belongings come with strings attached. For 12 months after import, you must not sell, lend, hire out or pledge them without paying the duty and IVA. The same applies to goods cleared under personal property relief.

What counts as a breach

During the restricted period, do not:

• Sell an item, even a single piece of furniture or a car.
• Lend it to a friend, relative or neighbour.
• Hire it out for money.
• Pledge it as security for a loan.

Giving up use of the goods in any of these ways can end the relief. Customs can then ask for the duty and IVA that would have been due when you imported them.

If you need to part with something

Tell customs before you sell or hand over the item. Then pay the duty and IVA. Do this first, not afterwards. Ask your local customs office how to notify them and how the amount is worked out.

If you leave Spain early

Leaving Spain, or disposing of the goods, within the restricted period means the relief conditions are no longer met. Customs may charge the duty and IVA that would have applied, based on the value of the goods at that time.

The safe course is one of two things:

• Re-export the goods when you leave.
• Tell customs beforehand that you are leaving.

If a move abroad is possible within your first year, plan for this before you import anything.

Practical tips

• Keep your customs clearance papers and a list of what you imported.
• Keep imported items for your own use during the first 12 months.
• If you are unsure whether something counts as a loan or hire, ask customs before you do it.

The timeline, warnings and questions below cover the steps and common cases.

Timeline and deadlines

• Your goods clear customs under relief and the restricted period starts: on the day of import

• Tell customs, and pay the duty and IVA, if you must sell or part with an item: before you dispose of it, within the 12 months

• Tell customs, or re-export the goods, if you plan to leave Spain: before you leave, within the 12 months

What to watch out for

• Leaving Spain soon after importing: If you leave Spain within 12 months of import, the relief conditions are no longer met. Customs may charge the duty and IVA that would have applied, based on the goods' value at that time. Re-export the goods or tell customs before you leave.

• Selling, lending, hiring out or pledging within 12 months: Doing any of these without telling customs means you owe the duty and IVA you were relieved from. Keep the goods for yourself for 12 months, or notify customs and pay before you part with them.

Frequently asked questions

Can I lend a duty-free item to a friend?

No, you should not lend relieved goods to anyone during the 12 months after import unless you first tell customs and pay the duty and IVA (Spain's sales tax) that would have been due. Lending counts the same as selling here. Keep items in your own household until the period ends.

Can I use my duty-free belongings as security for a loan?

No, pledging relieved goods as security during the first 12 months is not allowed without notifying customs and paying the duty and IVA. This covers items like a car or valuable furniture. Ask a lender for another form of security.

What should I do if I need to sell one item early?

Tell customs before you sell it and pay the duty and IVA that would have been due. Do this before the sale, not after. Items you keep are not affected.