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 in the Canary Islands or if you arrive in your private vehicle?
Definitive introduction to the Canary Islands
If you permanently introduce a vehicle into the Canary Islands from another Member State or from mainland Spain or the Balearic Islands, you must submit an introduction declaration in the VEXCAN area for the settlement of the taxes of the Fiscal Economic Regime (REF), that is, for the settlement of the IGIC.
Yes. To benefit from this exemption, the DUA must be submitted and meet the following requirements:
- Be a natural person and transfer habitual residence to the Canary Islands
- 6 months of possession and use of the vehicle by the interested party in the place of his former residence before the transfer
- Permanence in the previous residence for 185 days per calendar year, if coming from the Peninsula, Balearic Islands, Ceuta, Melilla or another EU Member State, 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 or she must register in the municipal registry 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, except for justified cause.
It is valued according to the provisions of articles 4 and 8 of 20/1991, of June 7, modifying the fiscal aspects of the Economic Fiscal Regime of the Canary Islands. The IGIC is accrued on the import of vehicles into the Canary Islands from a member state of the Customs Territory of the Union.
The tax base of the IGIC is the customs value of the vehicle, which is determined, first of all, according to the transaction value when the import is a consequence of a transfer. Otherwise, the secondary methods of determining the customs value will be applied.
Article 59 of Law 4/2012 includes the current tax rates applicable to the importation of vehicles.
It must be presented:
- Vehicle documentation (traffic permit and technical documentation)
- Declaration of value and date (serves with the vehicle identification in tables; provide copy)
- Ticket corresponding to the vehicle (if you do not have the ticket or copy of the reservation, go to the consignee to receive a certificate with the date of entry of the vehicle)
- Copy of DNI/NIE/Passport.
If you request exemption from the IGIC due to transfer of residence, you must provide registration of residence in the Canary Islands (registration certificate) and documentation that proves residence outside the territory of the Canary Islands during the established periods (registry history, census deregistration of origin, consular discharge, etc…).
Consult 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 available in the help of this page.