Purchasing a Vehicle in Germany for Use in Spain: Ownership Structures for Individuals and Companies

Individual purchase: the default, and the simplest

Most imports are a private individual in Spain buying from either a private seller or a dealer in Germany. As a private buyer, you cannot recover any VAT charged on the purchase, and the Spanish tax treatment splits cleanly on the seller's status: buying from a private individual means no VAT but ITP is due, self-assessed via modelo 620 in your region at roughly 4-8% of the official Hacienda table value; buying from a VAT-registered dealer means VAT applies instead of ITP, and if the invoice shows VAT correctly itemized or included under the margin scheme, you owe nothing further on that front. IEDMT registration tax applies in both cases, based purely on the car's CO2 emissions and market value.

Company purchase: when VAT deduction actually applies

If a Spanish company that is registered for intra-community VAT operations (with a valid VIES-listed VAT number) buys a vehicle from a German VAT-registered dealer for business use, the transaction is typically treated as an intra-community acquisition: the German dealer invoices without VAT, and the Spanish company self-assesses Spanish VAT on the same return where it can usually also deduct it, resulting in a near-zero net VAT cost — provided the vehicle qualifies for business use deduction under Spanish rules, which for passenger cars is often partial rather than full unless the vehicle is used exclusively for the business. IEDMT still applies based on emissions, and there is no ITP in a dealer-to-company sale since VAT, not ITP, is the applicable tax. Buying as a company from a private individual is unusual but would still trigger ITP rather than VAT, since ITP depends on the seller's status, not the buyer's.

Sole trader (autonomo) purchases sit in between

A self-employed autonomo registered for VAT can often deduct a portion of the VAT on a vehicle used partly for business, similar to a company, but Hacienda applies stricter scrutiny to autonomos claiming vehicle deductions than to companies with clear commercial fleets, and typically expects a plausible business-use case (a tradesperson's van is far easier to justify than a passenger car used "partly" for client visits). If vehicle deduction matters to your decision, get advice from a gestor or accountant before the purchase, not after — the deduction rules depend on documented use, not on how the invoice is worded.

Using a power of attorney to let someone else sign

Whether you buy as an individual or through a company, you do not have to be physically present or personally sign every document. A power of attorney (poder notarial, or a simpler private mandate accepted by many dealers) lets a representative — a trusted person, a lawyer, or an import service — sign the German contract and take delivery on your behalf. This is standard practice and does not change who ultimately owns the car or who is liable for the Spanish taxes; it only changes who holds the pen.

Whose name goes on the Spanish registration

The Spanish permiso de circulacion is issued in the name of whoever is declared as the owner during the Trafico registration step, which should match who paid and who is declared on the tax filings (modelo 620 for ITP or the relevant VAT return). Mismatches between the purchase invoice, the tax declaration and the registration application are one of the more common causes of delay at Trafico, so keep the buyer's identity consistent across every document from the first contract onward.

Can two people jointly own an imported car in Spain?

Yes, joint ownership (proindiviso) is possible and the registration can list co-owners, which is common for couples. Keep in mind that joint ownership can complicate a future sale, since both owners typically need to sign off, so it's worth deciding upfront whether joint registration actually serves a purpose for you versus registering in one name.

Does buying through a company change the ITV or Trafico process?

No. The physical registration steps — ITV pre-registration inspection and Trafico paperwork — are identical regardless of whether the owner is a private individual or a company. Only the tax treatment on the purchase side (VAT deduction eligibility, in particular) differs.