Spain's rules for a change of residence sit on the Agencia Tributaria website under franchises and exemptions. They apply Regulation (EC) No 1186/2009 and add Spain's own VAT and IGIC exemption. The agency replaced its earlier information note in 2026, so check the current note before you file. O'Brien's Moving & Storage books overseas moves through Bekins and partner international carriers; the text below covers the Spanish side.
The core test
The applicant must have resided outside the customs territory of the Union for at least 12 consecutive months before the move, and must move or intend to move their habitual residence to Spain. Proof of the earlier residence can be a consular deregistration for Spanish nationals or, for other nationalities, any document that communicates or requests the change of residence to an authority in the country of origin.
No separate application
The Agencia Tributaria says the customs franchise and the VAT exemption are requested in the import declaration itself, with no prior application. In box 37.2 you use code C01 for the customs franchise and code 101 for the VAT exemption. Because the declaration is the application, the documents behind it have to be ready when the shipment arrives.
Timing
Goods must be declared for free circulation within 12 months after you establish residence in the Union's customs territory. They can also be declared before the move if you commit to settling within 6 months and provide a guarantee where needed.
| Item | Published rule |
|---|---|
| Prior residence outside the EU | At least 12 consecutive months |
| Declare goods | Within 12 months after residence starts |
| Declare before moving | Commit to settle within 6 months, guarantee if required |
What is excluded and what is included
Alcoholic products, tobacco, commercial means of transport and professional equipment (other than portable tools of mechanical or liberal arts) fall outside the franchise. Private motorcycles and cars with their trailers, camping caravans, pleasure boats and private aircraft can be included if the conditions are met; the agency keeps a separate page on vehicles in a change of residence.
Making the declaration easy to support
With no prior filing, the paper trail is your safety net. O'Brien's prepares an itemized inventory and condition report before packing and an itemized written estimate, so the household can show exactly what moved. A free in-home estimate includes 10 free heavy-duty boxes. Call 775-359-6683 or see how overseas moves work.