Import.Bringing a vehicle into the Canary Islands and sending it to mainland Spain or the Balearic Islands
What do you have to do to import a vehicle in the Canary Islands or if you arrive in your private vehicle?
Definitive entry into the Canary Islands
If you definitively introduce a vehicle into the Canary Islands from another EEMM or from mainland Spain or the Balearic Islands, you must present a declaration of introduction in the VEXCAN area for the settlement of the taxes of the Economic Tax Regime (REF), that is, for the settlement of the IGIC.
Yes.In order to benefit from this exemption, the SAD must be presented and the following requirements must be met:
- Be a natural person and transfer the habitual residence to the Canary Islands.
- 6 months of possession and use of the vehicle by the person concerned at the place of his former residence prior to the transfer.
- Stay in the previous residence for 185 days per calendar year, in case of coming from the Peninsula, Balearic Islands, Ceuta, Melilla or another EU MS, and 12 months if coming from third countries.
- Arrival of the vehicle within 12 months of the change of residence.If the owner of the vehicle is not a resident, he/she must register in the municipal register of inhabitants within a maximum period of 6 months after the arrival of the vehicle.
- The vehicle may not be transferred, transferred or leased during the 12 months following its importation, unless there is a justified reason.
It is assessed in accordance with the provisions of Articles 4 and 8 of Law 20/1991 of 7 June 1991 amending the fiscal aspects of the Canary Islands Economic and Fiscal Regime.IGIC is payable on the occasion of imports of vehicles into the Canary Islands from a member state of the Customs Territory of the Union.
The taxable amount of the IGIC is the customs value of the vehicle, which is determined, in the first place, according to the transaction value when the importation is the result of a transfer.Otherwise, the secondary methods of determining the customs value shall apply.
Article 59 of Law 4/2012 sets out the current tax rates applicable to the import of vehicles.
To be submitted:
- Vehicle documentation (vehicle registration certificate and technical documentation)
- Declaration of value and date (serves with vehicle identification in tables);provide a copy)
- Ticket for the vehicle (if you do not have the ticket or a copy of the reservation, go to the consignee's office to obtain a certificate with the date of entry of the vehicle).
- Copy of DNI/NIE/Passport.
In the case of applying for IGIC exemption for transfer of residence, you must provide proof of residence in the Canary Islands (census registration certificate) and documentation accrediting residence outside the territory of the Canary Islands during the established periods (census records, cancellation of census of origin, consular cancellation, etc...).
Consult the Instructions for the application of the exemption on the importation of vehicles, boats and recreational aircraft due to transfer of residence provided for in article 14.2.1 of Law 20/1991, of 7 June, available in the help section of this page.