Importing a Car from the Netherlands to Spain as a Dutch Expat

Deregistering with the RDW before you leave

The Netherlands' vehicle authority, the RDW, needs to be told the car is leaving the country. If you sell the car to yourself, so to speak, by exporting it under your own name, you request an export document (vrijwaringsbewijs) from the RDW, which cancels the Dutch registration and liability for road tax (motorrijtuigenbelasting) and insurance from that date. Skipping this step is a common mistake: Dutch road tax keeps running, and if you sell the car privately before export without deregistering, the previous owner remains liable for fines linked to the plate. Do this before or immediately after arranging transport to Spain.

The tax point Dutch buyers need to get right

If the car is bought from a private individual in the Netherlands, there is no VAT due in Spain, but ITP is: self-assessed with modelo 620 in the buyer's Spanish region, generally 4% to 8% of the official Hacienda table value. The rate is set by the autonomous community, not by whether the contract was signed in Amsterdam or Alicante. If the car is bought from a professional Dutch dealer with VAT correctly shown on the invoice, ITP does not apply and VAT does instead. This trips up plenty of Dutch buyers who assume EU purchases are automatically tax-clean; they are clean of double VAT, not of ITP.

IEDMT and the Dutch electric car advantage

IEDMT, Spain's registration tax, is due on every car regardless of the seller: 0% up to 120 g/km CO2, 4.75% from 121 to 160, 9.75% from 161 to 200, and 14.75% above 200 g/km. This is where Dutch imports genuinely shine. The Netherlands has one of the largest used electric vehicle markets in Europe because of years of corporate lease incentives, so three- and four-year-old Teslas, Polestars and VW ID models are common and cheap on the second-hand market — and they pay 0% IEDMT in Spain regardless of price. Before buying any used EV, ask the seller for a battery State of Health report; anything above 90% on a car three years old or younger is a good result.

Transfer-of-residence exemption for relocating Dutch expats

If you are genuinely moving your residence to Spain, not just buying a car for a holiday home, the transfer-of-residence exemption waives the IEDMT entirely. To qualify: the car must have been owned and used by you for at least 6 months before the move, you must have lived abroad (in the Netherlands) for at least 12 months prior, you must apply within 60 days of registering your Spanish residence, and you must not sell the car within 12 months of Spanish registration. This exemption applies to IEDMT only — it does not touch ITP, which is a separate tax tied to who sold you the car, not to why you moved.

Documents from the Netherlands

• Kentekenbewijs (registration document, parts I and II).
• RDW export document (vrijwaringsbewijs) confirming Dutch deregistration.
• Certificate of Conformity (CoC), needed by the ITV to build the Spanish technical file.
• Purchase invoice or private sale contract with seller details, price, date and VIN.
• APK inspection history (the Dutch MOT), useful supporting evidence though it does not replace the mandatory Spanish ITV pre-registration test.

Transport: drive or truck

Driving from the Netherlands to Spain is roughly 1,700 to 1,900 km depending on the destination, typically via Belgium and France, and can be done in one long day or two comfortable ones. Fuel and French tolls together run 150 to 300 EUR. A car transporter costs 700 to 1,200 EUR and is the sensible choice for a high-value or electric car where you would rather not add range-anxiety kilometres to the battery before it has even been registered.

Frequently asked questions

I leased my car in the Netherlands. Can I still import it?

Only if you are the registered owner, not merely the lessee. Leased cars generally cannot be exported or claimed under the transfer-of-residence exemption because the leasing company, not you, holds title.

Does the margin scheme change anything for ITP?

If a Dutch dealer sells under the margin scheme (VAT included in the price but not itemised separately), the sale is still treated as a professional sale for Spanish purposes, so no ITP applies. Ask the dealer to state clearly on the invoice that VAT margin scheme rules were applied.

How long can I drive on Dutch plates once I live in Spain?

As a Spanish resident, 30 days from establishing residence to begin the registration process, and it is wise to complete it within the 60-day window that also governs the transfer-of-residence exemption if you plan to use it.