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Individuals. Franchises and exemptions

Information Note 08/2026 of February 26 from the Department of Customs and Special Taxes, replacing NI GA 08/2021 of March 5 relating to customs franchise and VAT exemption for transfer of residence from a third territory to Spain(417 KB - pdf)

(replaces Information Note 08/2021)

NI GA 15/2021 on the situation of cars after Brexit (391 KB - pdf )
NI GA 08/2021 of March 5, relating to customs exemption and VAT exemption for transfer of residence from a third territory to Spain (244 KB - pdf )

(replaced by NI 08/2026)

NI GA 03/2021 of February 10, regarding the franchise for transfer of residence from the United Kingdom to Spain as of January 1, 2021 (186 KB - pdf )
NI GA 05/2015 of June 22, regarding the way to request quotas and franchises for change of residence (82 KB - pdf )