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Import. Introduction of a vehicle in the Canary Islands and dispatch to mainland Spain or Balearic Islands

What should you do to import a vehicle to the Canary Islands or if you arrive in your private vehicle?

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Import-introduction. General information

With the Import Declaration, customs duties and the Canary Islands General Indirect Tax (IGIC) are settled, unless any exemption is applicable.

For these purposes, read the instructions for applying the exemption to the importation of recreational vehicles, boats and aircraft due to transfer of residence provided for in article 14.2. 1 of Law 20/1991, of June 7, on the website of the Canary Islands Tax Agency , whose link appears in “Links of interest”.

Article 59 of Law 4/2012 regulates the tax rates applicable to vehicle imports.

No customs duties will have to be paid.

With the Introduction Declaration, the Canary Islands General Indirect Tax (IGIC) is settled, unless any exemption case is applicable.

For this purpose, read the Instructions for the application of the exemption to the importation of recreational vehicles, boats and aircraft for transfer of residence provided for in article 14.2.1 of Law 20/1991, of June 7, on the website of the Canary Islands Tax Agency.

Article 59 of Law 4/2012 regulates the tax rates applicable to vehicle imports.

No customs duties will have to be paid.

With the Introduction Declaration, the Canary Islands General Indirect Tax (IGIC) is settled unless any exemption case is applicable.

For this purpose, read the instructions for the application of the exemption to the importation of recreational vehicles, boats and aircraft for transfer of residence provided for in article 14.2.1 of Law 20/1991, of June 7, on the website of the Canary Islands Tax Agency, whose link appears in “Links of interest”.

You must present in the VEXCAN area for import clearance:

  • A SAD or import declaration (IM) if the vehicle comes from a third country, Ceuta or Melilla, or
  • A SAD or declaration of introduction (CO), if the vehicle comes from the Peninsula or the Balearic Islands, or
  • A SAD or declaration of introduction (CO), if the vehicle comes from the rest of the Union (Customs Territory of the Union – TAU).

After importation, if applicable, you should regularize the Special Tax on Certain Means of Transport (IEDMT). For these purposes, consult the link to Tax Management

In the VEXCAN area, the AEAT and the ATC have established a single valid point for the presentation of telematic declarations by the taxpayers, to carry out the import/introduction customs clearances for the management and settlement of customs duties, as well as for the related to taxes derived from the REF. However, each Administration maintains its powers regarding its own taxes. For these purposes, the State Tax Administration Agency (AEAT) is competent in relation to tariff duties.

The Canary Islands Tax Agency is competent in relation to the taxes of the Economic and Fiscal Regime (REF), in particular the IGIC.