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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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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 to the VEXCAN for the settlement of the taxes of the Economic Fiscal 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 move your habitual residence to the Canary Islands
  • 6 months of possession and use of the vehicle by the interested party at the place of his former residence before the move
  • 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 vehicle owner 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, assigned or leased during the 12 months following its importation, except for justified reasons.

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. IGIC is accrued on the import of vehicles into the Canary Islands from a member state of the Customs Territory of the Union.

The taxable base of IGIC is the customs value of the vehicle, which is determined, firstly, according to the transaction value when the import is the result of a transfer. Otherwise, secondary methods of determining customs value shall apply.

Article 59 of Law 4/2012 sets out the current tax rates applicable to the importation of vehicles.

The following must be submitted:

  • Vehicle documentation (registration permit and technical documentation)
  • Declaration of value and date (serves with vehicle identification in tables; (provide copy)
  • Ticket corresponding to the vehicle (if you do not have the ticket or a copy of the reservation, go to the consignee so they can give you a certificate with the date of entry of the vehicle)
  • Copy of DNI/NIE/Passport.

If you are requesting exemption from IGIC due to a change of residence, you must provide proof of residence in the Canary Islands (registration certificate) and documentation proving residence outside the Canary Islands during the established periods (registration history, census deregistration of origin, consular deregistration, etc.).

Please consult the Instructions for applying the exemption to the importation of recreational vehicles, vessels and aircraft due to transfer of residence provided for in article 14.2.1 of Law 20/1991, of June 7, available in the help section of this page.